[单选题]
According to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors,which ONE of the following would require a prior period adjustment in JE’s financialstatements for the year ended 31 October 2014?
A .Inventory at 31 October 2013 had been materially over-valued due to an error in theyear-end inventory count that caused inventory in one warehouse to be countedtwice
B .The straight line method of depreciation used to depreciate vehicles up to 31October 2013 was changed by JE to reducing balance method from 1 November2013
C .JE acquired a business from a sole trader on 1 December 2000. JE amortised thegoodwill over 20 years. On 1 November 2013 JE ceased amortisation of goodwillas required by the revised IFRS 3 Business Combinations
D .On 1 November 2013, JE decided to change the method of calculating attributableprofit recognised on uncompleted construction contracts from the percentage of costmethod to the percentage of work completed method
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