Question:Which of the following would be an accounting change which would require a restatement of the previous financial reports?
A Change in how many stock options were issued to a director, made effective retrospectively from the previous year
B Paying arrears to a laid off employee
C The firing of an employee which has been planned for two months in advance
D Change in the management's salary going forward, but discussed last year
+ AnswerB
+ Explanation
+ Report
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