Which of the Following Is Not a Part of Applying

Multiple Choice

Which of the following is not a part of applying the current and prospective approach in accounting for a change in an estimate?

A) Report current and future financial statements on a new basis.
B) Restate prior period financial statements.
C) Disclose in the year of change the effect on net income and earnings per share data for that period only.
D) Make no adjustments to current period opening balances for purposes of catch-up.