Robert Corp. included a foreign subsidiary in 2018 consolidated financial statements. The subsidiary was

acquired in 2015 and was excluded from previous consolidations. The change was caused by the elimination of

foreign exchange controls in 2018. Including the subsidiary in the 2018 consolidated financial statements results

in an accounting change that should be reported:

a) By footnote disclosure only

b) Currently and prospectively

c) Currently with footnote disclosure of pro forma effects of retrospective application

d) By restating the financial statements of all prior periods presented