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A is corrent. The correction of an error in the financial statements of a prior period which is discovered after issuance should be reported as a prior period adjustment to the opening balance of retained earnings. Such errors are described in and include oversights or misuse of facts that existed at the time the financial statements were prepared. Failure to provide for uncollectible accounts would be such an error.
B is incorrect. Results of discontinued operations are presented in the current year at the bottom of the income statement after income from continuing operations.
C is incorrect because a change from an accelerated method to straight-line depreciation is a change in accounting principle. Such a change is recognized as a change in estimate effected by a change in principle and is accounted for in the current period and future periods.
D is incorrect because a decrease in the estimated useful life of depreciable equipment is a change in accounting estimate. Such a change is included in the net income of the period of change and (if affected) future periods.