In Recognising Accounting Errors That Were Made in Prior Periods

In recognising accounting errors that were made in prior periods:

A) Any information presented about prior periods, for a period of ten years, is restated.
B) Any information presented about prior periods, including any historical summaries of financial data, is restated as directed by the auditors examining the financial statements.
C) Any information presented about prior periods, including any historical summaries of financial data, is restated as far back as practicable.
D) No information presented about prior periods needs to be restated.
E) Adjustments are made to the current period's income statement.