Which of the Following Events Would Require Disclosure in the Current

Which of the following events would require disclosure in the current financial statements?

A) Change in recording the income for long-term construction contracts
B) Change in the estimated amortization period for an intangible asset.
C) Change in the method used to calculate bad debt expense.
D) Change from Weighted Average to FIFO for merchandise inventory.
E) All of these choices are correct.