Given a Specific Set of Data, the Basis of Accounting

Given a specific set of data, the basis of accounting selected by or imposed on a governmental entity will least affect which of the following?

A) Determining whether or not the governmental entity has a balanced budget.
B) Determining whether or not the governmental entity has the ability to issue debt.
C) Determining whether or not certain events occurred.
D) Determining the annual payments to a government-sponsored pension plan.