Comparability is recognised as one of the enhancing qualitative characteristics in the International Accounting Standards Board (IASB's) Conceptual Framework for Financial Reporting. Which of the following scenarios does NOT improve comparability? Applying a business's present accounting policy to a transaction which the business has not participated in before Restating the comparative data in the financial statements where there has been a change in an accounting policy Forbidding changes of accounting policy unless necessary by an IFRS Standard or to provide more relevant and reliable information Separately disclosing discontinued operations in the financial statements