The Cumulative Effect on Prior Years' Earnings of a Change

Multiple Choice

The cumulative effect on prior years' earnings of a change in accounting principle should be reported separately as an adjustment to retained earnings for the earliest period presented for all of the following changes except

A) completed-contract method of accounting for long-term construction-type contracts to the percentage-of-completion method.
B) percentage-of-completion method of accounting for long-term construction-type contracts to the completed-contract method.
C) FIFO method of inventory pricing to LIFO method.
D) LIFO method of inventory pricing to the weighted-average method.