23. Which of the following statements about changes in depreciation methods is(are) correct?

Group of answer choices

A) A change in depreciation method is treated as a change in accounting principle and is accounted for prospectively.

B) A company must disclose the reason for changes in depreciation methods in the notes to the financial statements, if the effect of the change in depreciation method is material.

C) Although changes in depreciation methods are accounted for prospectively, disclosure of the balance in accumulated depreciation prior to the change in method is required.

D) A and

E) B and C