[单选题]
Which of the following statements is correct as it relates to changes in accounting estimates?
A .Whenever it is impossible to determine whether a change in an estimate or a change in accounting principle occurred, the change should be considered a change in principle.
B .It is easier to differentiate between a change in accounting estimate and a change in accounting principle than it is to differentiate between a change in accounting estimate and a correction of an error.
C .Whenever it is impossible to determine whether a change in accounting estimate or a change in accounting principle has occurred, the change should be considered a change in estimate.
D .Most changes in accounting estimates are accounted for retrospectively.
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