Which One of the Following Statements Regarding Changing Inventory Costing

Which one of the following statements regarding changing inventory costing methods is true?

A) A change in inventory methods can be justified if the change is made to better match profits with revenue.
B) Changing inventory costing methods violates consistency.
C) One place that the reader of an annual report would be able to identify that a company changed inventory costing methods is the statement of stockholders' equity.
D) Tax advantages are valid justification for changing inventory costing methods.