Which of the Following Statements Is Correct

Which of the following statements is correct?

A) If it is impracticable to prospectively restate the figures for the previous years due to changes in an accounting policy,then they must be restated retrospectively.
B) If it is impracticable to retrospectively restate the figures for the previous years due to correction of an error,then they must be restated prospectively.
C) If it is impracticable to retrospectively restate the figures for the previous years due to changes in an accounting estimate,then they must be restated prospectively.
D) If it is impracticable to retrospectively disclose a change in an accounting policy,then the disclosure must be restated prospectively.