Retrospective treatment of prior years financial statements is required when there is a change from:
A.	Average cost to FIFO.
B.	FIFO to average cost.
C.	LIFO to average cost.
D.	All of these answer choices are correct.
Answer:D
Retrospective treatment of prior years financial statements is required when there is a change from:
A.	Average cost to FIFO. B.	FIFO to average cost. C.	LIFO to average cost. D.	All of these answer choices are correct.