Which Of The Following Is Not A Retrospective-Type Accounting Change?

(Correct Answer Below)

Which Of The Following Is Not A Retrospective-Type Accounting Change?

a. Completed-contract method to the percentage-of-completion method for long-term contracts b. LIFO method to the FIFO method for inventory valuation c. Sum-of-the-years'-digits method to the straight-line method d. "Full cost" method to another method in the extractive industry
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C. Sum-o-the-years'-digits method to the straight-line method

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