Conceptual framework

Hi Mr MikeLittle
I have a question about comparability

Inventory has up to this year been valued using FIFO but the accountant is considering changing to the
weighted average method for the year to 31 March 20X6. According that

In applying the principle of comparability, how should the change of inventory valuation basis be accounted
for?
A The change should just be disclosed.
B The financial statements for 31 March 20X6 should show both methods.
C The notes should show what the profit would have been if the change had not taken place.
D The financial statements for the prior period as shown at 31 March 20X6 should be restated using the
weighted average basis.

In this question there is two answers but it is only selected one answer D. why they dont also select option A. because it was written in the book that if there is any changes in the valution method it should be disclosed in Fin Statement

Thanks for attention