a change in accounting principle from one that is not generally accepted to one that is generally accepted should be treated as:

a. an error and corrected by prior period adjustment

b. a change in accounting principle and the cumulateie effect included in net income

c. a change in accounting principle and prior period financial statements are restarted.

d.a change in accounting principle and adjustments nade prosperctively

A change from LIFO to FIFO \should be accounted for:

a. by footnote disclosure only

b. Propsectively only

c. currently and prospectively

d. retrospectively