All of the following are treated as a retrospective approach to accounting changes except:

a. The new standard is applied to all periods presented in the financial statements.

b. The prior period financial statements are restated as if the new accounting method had been used in those prior periods.

c. The change is simply implemented in the current period and all future periods.

d. We revise the balance of each account affected to make those statements appear as if the newly adopted accounting method had been applied all along.