Which of the Following Is Characteristic of a Change in Accounting

Which of the following is characteristic of a change in accounting estimate?

A) Requires the reporting of pro forma amounts for prior periods
B) Does not affect the financial statements of prior periods
C) Never needs to be disclosed
D) Should be reported by retrospectively adjusting the financial statements for all years reported,and reporting the cumulative effect of the change in income for all preceding years as an adjustment to the beginning balance of retained earnings for the earliest year reported