Which of the Following Is Correct About Changes in Estimated

Which of the following is correct about changes in estimated variable consideration?

A) Changes in estimated variable consideration should be recognized as an adjustment to revenue in the period the change in estimate is made.
B) Changes in estimated variable consideration should be applied retroactively to all periods affected.
C) Changes in estimated variable consideration should be allocated retrospectively to all prior periods.
D) Changes in estimated variable consideration are not recognized in periods after transaction price is first estimated.