A Change in the Estimated Useful Life of a Building

A change in the estimated useful life of a building:

A) is not allowed under ASPE or IFRS.
B) affects depreciation on the building beginning with the year of the change.
C) must be handled as a retrospective adjustment to all accounts affected, back to the year of building acquisition.
D) 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.