Which of the Following Changes Would Be Disclosed as a Change

Which of the following changes would be disclosed as a change in accounting principle but reported by applying the new method retrospectively as restatements of prior periods?

A) Change from the first-in, first-out method to the last-in, first-out method of inventory pricing
B) Change in the composition of elements included in inventory
C) Change from completed-contract accounting to percentage of completion
D) Change from the straight-line method to an accelerated method of depreciation

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