An Example of a Special Change in Accounting Principle That

An example of a special change in accounting principle that should be reported by restating the financial statements of prior periods is the change from the:

A) Straight-line method of depreciating plant equipment to the sum-of-the-years'-digits method.
B) Sum-of-the-years'-digits method of depreciating plant equipment to the straight-line method.
C) FIFO method of inventory valuation to the Weighted Average method.
D) All of these choices are correct.