In applying the principle of comparability, how should the change of inventory valuation basis be accounted for?
A.
The change should just be disclosed.
B.
The financial statements for 31 March 20X6 should show both methods.
C.
The notes should show what the profit would have been if the change had not taken place.
D.
The financial statements for the prior period as shown at 31 March 20X6 should be restated using the weighted average basis.