The Cash Basis of Accounting, as a Basis for Measuring

Multiple Choice

The cash basis of accounting, as a basis for measuring performance for a particular accounting period, has/have which of the following weakness(es) ?

A) does not adequately match the cost of the efforts required to generate inflows with the inflows themselves
B) separates the recognition of revenue from the process of earning those revenues.
C) sensitive to the timing of cash expenditures
D) all of the above
E) none of the above