A change in accourting principle that is implemented using the retrospective upprouch includes:

Mulliple Choice

implementing the change in the current period only and not adjusting for the curnulative effects on prior periods.

restating financial statements of all periods presented as if the new standard had been used in those periods.

not accounting for the change in the current period or prior periods.

applying the new standard to the adoption period only and recording the cumulative adjustment for prior periods to the beginning balance of retained

earnings.