1. Entity A's assistant has also enquired about changing the way of measuring the progress of completion in long-term contracts.

   Which of the following describes how the change should be applied?

   	1.	None of them.
   	2.	As a change in accounting policy, applied prospectively.
   	3.	As a change in accounting estimate, applied prospectively.
   	4.	As a change in accounting policy, applied retrospectively.
   	5.	As a change in accounting estimate, applied retrospectively.