Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

The assumption that the effects of transactions and other events are recognized when they occur, not when the cash flows occur, is called:
Option A:relevance.
Option B:accrual basis.
Option C:going concern.

Answer: B