3] The following is an extract from the 2018 annual report of Halisi Ltd. 1. Statement of accounting policies Basis of accounting The financial statements are drawn up on a historical cost basis and, except where stated, do not take into account changing money values and/or current valuations of non-current assets. Changes in accounting policies During the 2018 financial year, Halisi Ltd voluntarily changed its policy on accounting for inventory. This did not materially affect the 2018 financial statements, but will have a material impact on the financial statements in subsequent reporting periods. In addition to the above accounting policy details, what must the accountant for Status include as disclosures? Select which two options are correct. A] the nature and reason for the accounting policy change B] the fact that the financial report has been prepared on a going concern basis C] the financial effects of the accounting policy change on subsequent reporting periods D] the fact that the financial report has been prepared in accordance with International Financial Reporting Standards