The full disclosure principle:

A$)$ Requires that when a change in inventory evaluation is made, the notes to the statements report the type of change, its justification and its effect on net income.

B$)$ Requires that companies use the same accounting method for inventory valuation period after period.

C$)$ Is not subject to the materiality principle.

D$)$ Is only applied to retailers.

E$)$ Is also called the consistency principle.