问题如下图：
选项：
A. 
B. 
C. 
解释：
看不懂这个题目的解释，以及考点是哪里？
NO.PZ2017102901000016 问题如下 A company chooses to change accounting policy. This change requires that, if practical, the company restate its financistatements for: A.all prior perio. B.current anfuture perio. C.prior perio shown in a report. C is correct. If a company changes accounting policy, the financistatements for all fiscyears shown in a company’s financireport are presente if practical, if the newly apteaccounting polihbeen usethroughout the entire perio this retrospective application of the change makes the financiresults of any prior years incluin the report comparable. Notes to the financistatements scrithe change anexplain the justification for the change. 请问老师，B为什么不对呀？
NO.PZ2017102901000016 问题如下 A company chooses to change accounting policy. This change requires that, if practical, the company restate its financistatements for: A.all prior perio. B.current anfuture perio. C.prior perio shown in a report. C is correct. If a company changes accounting policy, the financistatements for all fiscyears shown in a company’s financireport are presente if practical, if the newly apteaccounting polihbeen usethroughout the entire perio this retrospective application of the change makes the financiresults of any prior years incluin the report comparable. Notes to the financistatements scrithe change anexplain the justification for the change. accounting estimates改变不需要追溯，只有改变accounting policy才需要?
NO.PZ2017102901000016问题如下 A company chooses to change accounting policy. This change requires that, if practical, the company restate its financistatements for:A.all prior perio.B.current anfuture perio.C.prior perio shown in a report.C is correct. If a company changes accounting policy, the financistatements for all fiscyears shown in a company’s financireport are presente if practical, if the newly apteaccounting polihbeen usethroughout the entire perio this retrospective application of the change makes the financiresults of any prior years incluin the report comparable. Notes to the financistatements scrithe change anexplain the justification for the change.改变会计政策需要追溯，会计估计不用，那会计方法呢
请问accounting poli等同于accounting principle 吗？
老师你好，请问这题选C不选A的原因就是因为in a report吗？那其他关于estimate和error之类的，判断时也必须要看是否是In a report吗
