B. consistency. C. conservatism. D. objectivity. Which of the following is not treated as a change in accounting principle?

B. consistency. C. conservatism. D. objectivity. Which of the following is not treated as a change in accounting principle? A. A change from LIFO to FIFO for inventory valuation b. A change to a different method of depreciation for plant assets c. A change from full-cost to successful efforts in the extractive industry d. A change from completed-contract to percentage-of-completion 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 Which of the following is accounted for as a change in accounting principle? A. A change in the estimated useful life of plant assets. B. A change from the cash basis of accounting to the accrual basis of accounting. C. A change from expensing immaterial ex