A Change in the Estimated Useful Life of a Building

A change in the estimated useful life of a building:

A) must be handled as a retrospective adjustment to all accounts affected, back to the year of building acquisition.
B) creates a new account to be recognized on the income statement, and reflects the depreciation difference up to the beginning of the year of change.
C) is not allowed under ASPE or IFRS.
D) affects depreciation on the building beginning with the year of the change.