A is corrent. A change in accounting principle and a change in accounting entity are accounted for by retrospective application.
B is incorrect. A change in accounting principle and a change in accounting entity are accounted for by retrospective application.
C is incorrect. A change in accounting principle and a change in accounting entity are accounted for by retrospective application.
D is incorrect. A change in accounting principle and a change in accounting entity are accounted for by retrospective application.
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