【单选题】Which of the following would be a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A.
Adjusting the financial statements of a subsidiary prior to consolidation as its accounting policies differ from those of its parent
B.
A change in reporting depreciation charges as cost of sales rather than as administrative expenses
C.
Depreciation charged on reducing balance method rather than straight line
D.
Reducing the value of inventory from cost to net realisable value due to a valid adjusting event after the reporting period