Which of the following is NOT true regarding the consistency concept?

Group of answer choices

A)The consistency concept requires that companies use the same accounting method for inventory valuation from period to period so that the financial statements are comparable across periods.

B)The consistency concept allows changes from one method to another to improve financial reporting, but the company must report the change in its notes to the financial statements explaining the type of change, its justification, and its effect on net income.

C)The consistency concept allows a company to use different accounting methods from period to period in order to maximize profits.

D)The consistency concept does not require a company to use one inventory valuation method for all categories of inventory.