Which of the following describes the appropriate reporting treatment for a change in accounting estimate?

<p><em><strong>a. In the period of change with no future consideration.</strong></em></p> <p><em><strong>b. By reporting pro forma amounts for prior periods.</strong></em></p> <p><em><strong>c. By restating amounts reported in financial statements of prior periods.</strong></em></p> <p><em><strong>d. In the period of change and future periods if the change affects both.</strong></em></p>