Which of the following is a change of accounting policy under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors? A-Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income B-Switching to purchasing plant using finance leases from a previous policy of purchasing plant for cash C-Changing the value of a subsidiary's inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements D -Revising the remaining useful life of a depreciable asset