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B is corrent because per ASC Topic 250, accounting changes that result from a change in the business entity should be reflected in financial statements that are restated.
A is incorrect because only changes in accounting estimates should be accounted for prospectively per ASC Topic 250.
C is incorrect because presenting consolidated statements when statements of individual companies have been presented previously is a change in accounting entity, which is considered an accounting change.
D is incorrect because there would not be a correction of an error unless the financial statements ought to have been consolidated in previous years when the statements of individual companies were presented.