【单选题】Comparability is identified as an enhancing qualitative characteristic in the IASB’s Conceptual framework for financial reporting . Which of the following does NOT improve comparability?
A.
Restating the financial statements of previous years when there has been a change of accounting policy
B.
Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and reliable information
C.
Disclosing discontinued operations in financial statements
D.
Applying an entity’s current accounting policy to a transaction which an entity has not engaged in before