16. When companies make changes that result in dintre reporting entities, the change is reported prospectively, A) True B) False 17. Which of the following disclosures is required for a change from sum-of-the-years-digits to straight-line depreciation method? A) The cumulative effect on prior years, net of tax, in the current retained earnings statement B) Restatement of prior years' income statements C) Recomputation of current and future years' depreciation D) All of these are required