Changes in Accounting Entities That Require Retrospective Restatement of Past

Multiple Choice

Changes in accounting entities that require retrospective restatement of past financial statements occur when

A) there is a change in the specific subsidiaries that make up the group of companies that are consolidated when financial statements are presented
B) consolidated or combined statements are presented in place of the statements of individual companies
C) the companies included in the combined financial statements change
D) all of these