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D is corrent. The requirement is to identify the situation that should be reported as a prior period adjustment. D is corrent because the correction of an error in prior financial statements should be treated as a prior period adjustment.
A is incorrect because a switch from the straight-line to double-declining balance method of depreciation should be handled as a change in estimate in the current year and future years.
B is incorrect because the scrapping of an asset prior to the end of its expected useful life should be recorded in the current period.
C is incorrect because a change in the estimated useful lives of fixed assets should be handled prospectively.