When the classifi cation of items in its fi nancial statements is changed, the entity:

a. Must not reclassify the comparative amounts unless absolutely necessary.

b. Has an unrestricted choice whether to reclassify the comparative amount or not.

c. Must preserve consistency in reporting and no new reclassifi cation should be allowed.

d. Must reclassify comparative amounts, unless it is impractical to do so.