Which GAAP prevents a business from switching back and forth between an accrual and a cash accounting

Question:

Which GAAP prevents a business from switching back and forth between an accrual and a cash accounting system in the same accounting period?

a. Consistency Principle

b. Conservatism Principle

c. Matching Principle

d. Objectivity Principle

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...