Which of the Following Is Not a Comprehensive Basis of Accounting

Multiple Choice

Which of the following is not a comprehensive basis of accounting other than generally accepted accounting principles?

A) Cash receipts and disbursements basis of accounting.
B) Basis of accounting used by an entity to file its income tax return.
C) Basis of accounting used by an entity to comply with the financial reporting requirements of a government regulatory agency.
D) Basis of accounting used by an entity to comply with the financial reporting requirements of a lending institution.