How should a company report its decision to change from a cash$-$basis of accounting to accrual$-$basis of accounting?

A$.$ As a change in accounting principle, requiring the cumulative effect of the change $($net of tax$)$ to be reported in the

income statement.

B$.$ Prospectively, with no amounts restated and no cumulative adjustment.

C$.$ As a component of income from continuing operations.

D$.$ As an error correction $($net of tax$),$ by adjusting the beginning balance of retained earnings.