What Is the Difference Between the "Old" and "New" Accounting

What is the difference between the "old" and "new" accounting procedures with respect to promotion? 

A)  Promotion expenditures are now treated in exactly the same fashion as advertising expenditures, namely, as current expenses that are deducted from top-line revenue. 
B)  Promotion allowances received by retailers are now considered taxable income. 
C)  Many promotion allowances are no longer considered legal. 
D)  Those sales promotions used as a form of price discount must now be treated as reductions in sales revenues. 
E)  The "new" accounting system actually inflates manufacturers' actual revenue.