: Which of the following is not a comprehensive basis of accounting other than generally accepted accounting principles?

: Which of the following is not a comprehensive basis of accounting other than generally accepted accounting principles?

1. Basis of accounting used by an entity to comply with the financial reporting requirements of a government regulatory agency.
2. Cash receipts and disbursements basis of accounting.
3. Basis of accounting used by an entity to file its income tax return.
4. Basis of accounting used by an entity to comply with the financial reporting requirements of a lending institution.