单选题 A company changes from an incorrect method of accounting to an acceptable one. Which of the following statements about this change is most accurate? A. It is a prior period adjustment and can be accounted for by restating results for all prior periods that are presented in the current financial statements. B. It is an extraordinary item and is reported net of taxes below the operating income line. C. If the change is voluntary, it is a change in accounting principle and is reported below the line net of taxes.