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【单选题】
下列关于会计政策变更的表述中,正确的是( )。A.
会计政策变更只需调整变更当年的资产负债表和利润表
B.
会计政策变更违背了会计政策前后各期保持一致的原则
C.
会计政策变更可任意选择追溯调整法和未来适用法进行处理
D.
变更后的会计政策对以前各期追溯计算的列报前期最早期初留存收益应有金额与现有金额之间的差额作为会计政策变更后的累积影响数
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