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The Modified Accrual Basis of Accounting Is Used in Presenting

Question 3

Multiple Choice

The modified accrual basis of accounting is used in presenting the fund financial statements of the governmental funds because


A) it is the superior method of accounting for the economic resources of any entity.
B) it ensures the entity achieved interperiod equity.
C) facilitates comparisons among entities by standardizing reporting for all non-Federal governments
D) it results in accounting measurements based on the substance of transactions.

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