Which of the following is accounted for as a change in accounting policy? A. A change in the estimated useful life of property, plant and equipment B. A change from cash basis to accrual basis of...

Which of the following is accounted for as a change in accounting policy?

A. A change in the estimated useful life of property, plant and equipment
B. A change from cash basis to accrual basis of accounting
C. A change from expensing immaterial expenditures to deferring and amortizing them when material.
D. A change in inventory valuation from FIFO to average method