The Financial Statement Impact for a Company That Desires to Make

The financial statement impact for a company that desires to make a change in accounting policy includes) :

A) The effect of the change on current year net income.
B) The nature and justification for the change.
C) Financial impact charged or credited net of tax) to the opening balance of retained earnings.
D) Retrospective restatement of prior period financial statements.
E) All of these answers are correct.