One multiple choice question

Which of the following may not be accounted for retrospectively? Select one: a. A change from FIFO to LIFO for inventory valuation. b. A change to a different method of depreciation for plant assets. O c. A change from full-cost to successful efforts in the extractive industry. d. A change from the completed-contract to the percentage-of- completion method. e. More than one of the above answers are correct. f. None of the above answers is correct