Which is not a retrospective-type accounting change

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Which of the following is not a retrospective-type accounting change?

a. Completed-contract method to the percentage-of-completion method for long-term contracts
b. LIFO method to the FIFO method for inventory valuation
c. Sum-of-the-years'-digits method to the straight-line method
d. "Full cost" method to another method in the extractive industry

Reference no: EM13129154

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