Earnings Management Through Aggressive Accounting Is Best Exemplified by

Earnings management through aggressive accounting is best exemplified by

A) Changing the useful life of a depreciable asset and fully disclosing it in the notes.
B) Timing transactions such that large one-time gains and losses occur in the same quarter.
C) Changing the interest rate used in accounting for leases without describing the change in the notes to the financial statements.
D) Capitalizing as assets expenditures that have no future economic benefit.