The most important issues in accrual accounting are: A) The timing of revenue and expense recognition and the matching of expenses with revenue B) Matching the calendar year with the financial year and issuing quarterly statements at the end of each quarter C) Making sure that liabilities are matched with assets and equities are matched with the cash of the firm D) An accurate measurement of the stock price and the cash reserves of the company D OA O None of the statments A-D are of central importance B