All of the Following Would Be Reported Retrospectively by Restating

Multiple Choice

All of the following would be reported retrospectively by restating prior period's financial results except for a

A) change from the completed-contract method to the percentage-of-completion method for long-term construction contracts
B) correction of an error in previous periods
C) change from LIFO to FIFO
D) change from the straight-line depreciation method to the sum-of-the-years'-digits method