Any change in accounting estimates: A Is reflected in future financial statements and also requires modification of past statements. B. is not allowed under current accounting rules. C is reflected in past financial statements. D. Is reflected in current and future years financial statements, not in prior statements. Goodwill: A is amortized using the straight-line method. B. is not amortized, but is tested annually for impairment. C. is amortized using the units-of-production method. D. May be amortized using either the straight-line or units-of-production method