[单选题]
GY made a number of changes during the financial year to 30 September 2014.Which of the following would be classified as a change in accounting policy, according toIAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A .Up to 30 September 2013, GY had valued inventory on a FIFO basis. GY is nowusing a weighted average basis as this is used by companies in GY’s industry sector
B .Depreciation of motor vehicles was changed from straight line to reducing balancefrom 1 October 2013.
C .On 1 March 2014, GY change the basis of apportioning revenue and costs on itsconstruction contracts from cost incurred to date as a percentage of total cost to thevalue of work completed to date as a percentage of total contract revenue.
D .GY identified that loan interest relating to a qualifying asset, as defined by IAS 23Borrowing Costs, had been incorrectly expensed to profit or loss in 2012, ratherthan capitalised. This error was rectified in the current year’s financial statements
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