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A is corrent. A change in accounting principle is accounted for through retrospective application to all prior periods, unless it is impracticable to do so.
B is incorrect. A change in accounting principle is accounted for through retrospective application to all prior periods, unless it is impracticable to do so. 
C is incorrect. A change in accounting principle is accounted for through retrospective application to all prior periods, unless it is impracticable to do so. 
D is incorrect. A change in accounting principle is accounted for through retrospective application to all prior periods, unless it is impracticable to do so.