Which Statement Relating to Comparability Is Correct

Multiple Choice

Which statement relating to comparability is correct?

A) It means a company can never change an accounting method.
B) It means all firms in the same industry should use the same accounting methods.
C) It means the same depreciation method must be employed for all classes of non-current assets.
D) It requires an entity, as far as possible, to use the same accounting method from year to year.