What Is the Matching Principle and Why Is It Important?

It shares characteristics with accrued revenue (or accrued assets) with the difference that an asset to be covered latter are proceeds from a delivery of goods ...

2024年1月26日 — The matching principle requires that revenues and any related expenses be recognized together in the same reporting period.

The matching principle is an accounting concept that dictates that companies report expenses at the same time as the revenues they are related.

2023年6月23日 — The matching principle requires expenses to be recognized in the period in which the related revenues are earned. Accrued expenses are ...

Matching principle is an accounting principle for recording revenues and expenses. It requires that a business records expenses alongside revenues earned.

The matching principle is part of the Generally Accepted Accounting Principles (GAAP), based on the cause-and-effect relationship between spending and earning.

The matching principle directs a company to report an expense on its income statement in the period in which the related revenues are earned. Further, it ...

2023年2月3日 — The matching principle stipulates that a company matches expenses and revenues in the same reporting period. The company doesn't record expenses ...

當某項收益已依收益實現原則，在某一會計期間認列為收益時，與該收益有關之所有成本，應在同一段時間內轉為費用，與收益相配合，計算出正確的損益。

在權責發生制原則下，配比原則（英語：Matching principle）指示，一項費用應該在相應收入的同一時期報告；而在收付實現制原則下，收入應該在其獲得的時期內記錄，無論現金 ...