$ Do you agree that the soil affects the climate of Present your logics.

Yes

Explanation:

If u mean climate changes, then yes, since soil is the foundation of trees and plants, of course we gonna need them in a good condition to get plants, in order to decrease Co2 and increase O2.

D are adjusted to what they would have been had the new method been used in previous years.

Explanation: Retrospective approach means that you are applying the change in principle to the financial results of previous periods, as if the new principle had always been in use. All presented financial statements are adjusted to reflect the change to the new accounting principle.