the Crizal Inc. is a Canadian corporation that follows IFRS. Which of the following items is considered a change in accounting policy? a. Changing the b. Changing the Changing d. Changing measurement basis methods used to the from a cost model to estimate warranty inventory depreciation the fair value model provisions based on costing method for its real-estate new consumer model from from holdings market information LIFO to straight-line weighted to double- average declining balance