Liberty Limited reports its financial results in accordance with IFRS. Liberty previously used the completed contract method for revenue recognition in 20X4 which is only permitted by ASPE. Management realized that the percentage of completion method would provide more relevant information to the users of its financial statements and changed its accounting policy to the percentage of completion method. Assuming that all amounts are material, what type of accounting change is this? a. Change in accounting b. Change in c. Correction of an error from estimate accounting policy prior period