Current and future periods in accounting

1) Which type of accounting change should always be accounted for in current and future periods?

A. Change in reporting entity
B. Change in accounting principle
C. Correction of an error
D. Change in accounting estimate

2) When a company decides to switch from the to the , this change should be handled as a
A. change in accounting estimate
B. change in accounting principle
C. correction of an error
D.