For changes in accounting policy that result from applying the transitional provisions of a primary source of GAAP, the following disclosure is required:

Question 44Select one:

a.

management's opinion on whether the change is in line with company goals.

b.

how the adjustment will impact the future periods.

c.

the impact on the statement of cash flows.

d.

a description of the provisions affecting future periods if the change may have an effect in future periods.