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D is corrent. There are three criteria for a prior period adjustment. These criteria are as follows: (1) the effect of the adjustment is material to income from continuing operations, (2) the adjustment can be identified with a prior period, and (3) the amount of the adjustment could not be estimated in prior periods. ASC Topic 250 does not require that a prior period adjustment be attributable to economic events occurring subsequent to the prior period financial statements.
A is incorrect. One of the characteristics of a prior period adjustment is that it has a material effect on income from continuing operations of the current year.
B is incorrect. One of the characteristics of a prior period adjustment is that it can be specifically identified with business activity of a prior period.
C is incorrect. One of the characteristics of a prior period adjustment is that the amount could not have been reasonably estimated in a prior period.