Which of the following should be treated as a change in accounting policy? A. A change is made in the method of calculating the provision for uncollectible accounts receivable B. A change from cost...

Which of the following should be treated as a change in accounting
policy?

A. A change is made in the method of calculating the provision for uncollectible accounts receivable

B. A change from cost model to fair value model in measuring investment property

C. An entity engaging in construction contract for the first time needs on accounting policy to deal with this

D. All of the choices qualify as a change in accounting policy