Which of the following situations does not properly state the reporting requirements when a change in reporting entity occurs? Multiple Choice O Per share amounts must be disclosed for all periods presented. O The effect of the change on income before extraordinary items, net income and other comprehensive income must be restated. Comparative financial statements for the prior year only must be restated to reflect the new reporting entity. O Comparative financial statements for prior years must be restated to reflect the new reporting entity as if it had been inexistence during all the years presented