q. 16. Elyn Ltd applied a straight-line depreciation method for its motor vehicles. Due to the change in the use of the motor vehicles, they are now to be depreciated using reducing balance method for financial year commencing 1 July 2020. According to AASB 108, the impact of this change would be treated as:

a. a change in accounting policy

b. a prior period error

c. a change in accounting method

d. a change in an accounting estimate