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The main difference between a discretionary and nondiscretionary accrual is: A. Discretionary accruals always lead to...

The main difference between a discretionary and nondiscretionary accrual is: A. Discretionary accruals always lead to an increase in earnings B. Discretionary accruals are items that management has full control over C. Discretionary accruals are based on changes in the fundamental performance of the firm  D. Discretionary accruals arise from transactions considered normal for the firm

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Discretionary accruals are items that management has full control over.
Discretionary accruals can be delayed or eliminated based on Management decisions.
Option B is correct
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