B is corrent. A voluntary change in accounting method is given retrospective application by applying the policy as if the new policy had always been applied.
A is incorrect. A voluntary change in accounting method is given retrospective application by applying the policy as if the new policy had always been applied.
A is incorrect. A voluntary change in accounting method is given retrospective application by applying the policy as if the new policy had always been applied.
D is incorrect. A voluntary change in accounting method is given retrospective application by applying the policy as if the new policy had always been applied.
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