When does a change in reporting entity$$ occur?

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Part $1$

A$.$

A change in reporting entity occurs when a company makes an entity classification election for tax purposes$($i$.$e$.$ elects to be taxed as an S$$ corporation$).$

B$.$

A change in reporting entity occurs when a company acquires another business.

C$.$

A change in reporting entity occurs when a company elects to report their financial statements in accordance with IFRS instead of U$.$S$.$ GAAP.

D$.$

A change in reporting entity occurs when a company reports financial statements that$$ are, in$$ effect, financial statements for a different reporting entity.