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　　Which of the following describes a change in reporting entity?
　　A. A company presents consolidated financial statements in place of individual company financial statements.
　　B. A manufacturing company expands its market from regional to nationwide.
　　C. A company acquires additional shares of an investee and changes to the equity method of accounting.
　　D. A company discontinues a product line in one of their factories.
　　Answer:A
　　A is corrent because it reflects a change in reporting entity.
　　B is incorrect because an expansion of markets is not considered a different reporting entity.
　　C is incorrect because acquisition of additional shares does not indicate a different reporting entity. Rather, it indicates a change in conditions due to economic events.
　　D is incorrect because a discontinued product line is not considered a change in reporting entity.