The correct answer is A. Uniform.
Uniform accounting policies are those that are used by all companies in a particular industry. This helps to ensure that financial statements are comparable across companies. When two companies have different accounting policies, they may need to make necessary changes to adopt uniform accounting policies.
Fifo and Lifo are two methods of inventory valuation. Fifo stands for first-in, first-out, and Lifo stands for last-in, first-out. These methods are used to determine the cost of goods sold and the ending inventory balance. However, they do not affect the accounting policies of a company.
Option D is incorrect because it is not a type of accounting policy.