A New Accounting Standard Requires the Provision of Liabilities for Share-Based

A new accounting standard requires the provision of liabilities for share-based payments that has implications in the firm's debt-to-equity ratio.Which of the following accounting policy choices will reduce the probability of the firm violating debt covenants in a debt agreement?

A) Expense all research and development costs;
B) Shift from FIFO to weighted average inventory method;
C) Shift from straight-line to accelerated method of depreciation;
D) Shift from cost to revaluation method in accounting for land and buildings;
E) None of the given Answers.