问题如下图：
选项：
A. 
B. 
C. 
解释：
请问C为什么不对，谢谢
NO.PZ2016012102000034问题如下Whiof the following statement is correregarng changing accounting estimate?A.Changing accounting estimate is reporteprospectively.B.Changing accounting estimate nee to restate all prior-periostatements presentein the current financistatements.C.Changing accounting estimate nee to aust the beginning balanof retaineearnings for the cumulative effeof the change. change in accounting estimate is reporteprospectively. Changing accounting estimate es not neeto restate prior statements.考点 会计估计变更会计估计变更采用未来适用法，不调整前述报告。 在现在讲义哪里提到了？找不到
。。a是什么意思呢？
想问一下在录播哪里讲到这个只是点了？ 谢谢
