Why is determining the $"$cut$-$off$"$ point critical in the accrual basis of$$ accounting?

The point in time at which one reporting period ends and another begins is important.

B$.$

It is important to reflect business transactions and events in the subsequent accounting period.

C$.$

Based on the periodicity$$ concept, financial statements are prepared on a regular basis.

D$.$

Transactions must be reported in the

cut$-$off

period before the statements are authorized.