Australian Accounting Standard AASB 108 Provides That a Change in an Accounting

Australian Accounting Standard AASB 108 provides that a change in an accounting policy:

A) can be made only if it is necessary so as to comply with another accounting standard
B) may be made for any reason provided the full effects of the change are disclosed
C) can be made if it improves the relevance and reliability of financial information and does not conflict with another accounting standard
D) cannot be made unless an accounting standard permits alternative policies