1. Which of the following is a change of accounting policy under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?

A. Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income

B. Revising the amount of expected warranty obligations

C. Changing the value of a subsidiarys inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements

D. Revising the remaining useful life of a depreciable asset