Which of the following would not be accounted for using the retrospective approach? A. A...

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Accounting

Which of the following would not be accounted for using the retrospective approach?

A. A change from LIFO to FIFO inventory costing

B. a change in accounting for long term construction contracts by recognizing revenue over time rather than when the contract is completed.

C A change in depreciation methods.

D. a change from the equity method of accounting for investments.

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