The International Public Sector Accounting Standards Board Has Issued Standards

The International Public Sector Accounting Standards Board has issued standards calling for which of the following?

A) The capitalization and depreciation of governments' infrastructure assets.
B) The expensing of borrowing costs no earlier than when cash is disbursed.
C) The recognition of inventories as an expense using the purchases method.
D) The preparation of budgets on the accrual basis.