A news article: Oil major Shell to write down up to $22 billion of assets in second quarter June 30, 2020 Shell said in a statement to investors that it had reviewed a significant portion of its business given the impact of the coronavirus pandemic and the ongoing challenging commodity price environment." It said it would take aggregate post-tax impairment charges in the range of $15 billion to $22 billion in the second quarter. How does Shell treat these charges? Prospective approach a. O b . Retrospective approach Oc. Only disclosures in the footnotes Od. None of the above Oe. Modified retrospective approach