Which of the accounting changes listed below is more associated with financial statements prepared in accordance with U.S. GAAP than with International Financial Reporting Standards?

To get credit, you must also provide an explanation for the answer:

A) Change in depreciation method.

B) Change in reporting entity.

C) Change in estimated useful life of depreciable assets.

D) Change from the FIFO method of costing inventories to the LIFO method.

Explain why the answer is right and the other choices are wrong.