Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

A company chooses to change an accounting policy. This change requires that, if practical, the company restate its financial statements for:
Option A:all prior periods.
Option B:current and future periods.
Option C:prior periods shown in a report.

Answer: C