All of the Following Situations Require a Retrospective Application of a Change

Multiple Choice

All of the following situations require a retrospective application of a change in a reporting entity except for:

A) Presenting consolidated financials rather than individual statements for separate entities.
B) Changing the specific subsidiaries that make up a consolidated entity.
C) Presenting foreign subsidiaries in addition to domestic subsidiaries.
D) Changing entities that are included in combined financial statements.