Which of the following will be reported as a change in principle, but may NOT be retroactively posted in all cases?

Select one:

a. Change in the books of account from the LIFO method to the weighted average method.

b. Declining rate change (DDB) to sum of the digits to depreciate all assets of a toy retailer.

c. Change from percentage of completion method to contract completed method at a construction company.

d. Change in accounting books from FIFO method to LIFO method.