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- Matching_principle abstract "In accrual accounting, the matching principle states that expenses should be recorded during the period in which they are incurred, regardless of when the transfer of cash occurs. Conversely, cash basis accounting calls for the recognition of an expense when the cash is paid, regardless of when the expense was actually incurred.If no cause-and-effect relationship exists (e.g., a sale is impossible), costs are recognized as expenses in the accounting period they expired: i.e., when have been used up or consumed (e.g., of spoiled, dated, or substandard goods, or not demanded services). Prepaid expenses are not recognized as expenses, but as assets until one of the qualifying conditions is met resulting in a recognition as expenses. Lastly, if no connection with revenues can be established, costs are recognized immediately as expenses (e.g., general administrative and research and development costs).Prepaid expenses, such as employee wages or subcontractor fees paid out or promised, are not recognized as expenses; they are considered assets because they will provide probable future benefits. As a prepaid expense is used, an adjusting entry is made to update the value of the asset. In the case of prepaid rent, for instance, the cost of rent for the period would be deducted from the Prepaid Rent account.The matching principle allows for a more objective analysis of profitability. By recognizing costs in the period they are incurred, a business can see how much money was spent to generate revenue, reducing \"noise\" from timing mismatch between when costs are incurred and when revenue is realized.".
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- Matching_principle wikiPageLength "9180".
- Matching_principle wikiPageOutDegree "55".
- Matching_principle wikiPageRevisionID "687072050".
- Matching_principle wikiPageWikiLink Account_(accountancy).
- Matching_principle wikiPageWikiLink Accounting_period.
- Matching_principle wikiPageWikiLink Accrual.
- Matching_principle wikiPageWikiLink Adjusting_entries.
- Matching_principle wikiPageWikiLink Asset.
- Matching_principle wikiPageWikiLink Balance_sheet.
- Matching_principle wikiPageWikiLink Basis_of_accounting.
- Matching_principle wikiPageWikiLink Category:Accounting_terminology.
- Matching_principle wikiPageWikiLink Category:Generally_Accepted_Accounting_Principles.
- Matching_principle wikiPageWikiLink Deferral.
- Matching_principle wikiPageWikiLink Deferred_income.
- Matching_principle wikiPageWikiLink Depreciation.
- Matching_principle wikiPageWikiLink Expense.
- Matching_principle wikiPageWikiLink FIFO_and_LIFO_accounting.
- Matching_principle wikiPageWikiLink Income_statement.
- Matching_principle wikiPageWikiLink Insurance.
- Matching_principle wikiPageWikiLink Inventory.
- Matching_principle wikiPageWikiLink Liability_(financial_accounting).
- Matching_principle wikiPageWikiLink Provision_(accounting).
- Matching_principle wikiPageWikiLink Revenue.
- Matching_principle wikiPageWikiLink Revenue_recognition.
- Matching_principle wikiPageWikiLinkText "Matching principle".
- Matching_principle wikiPageWikiLinkText "Matching".
- Matching_principle wikiPageWikiLinkText "matching principle".
- Matching_principle wikiPageWikiLinkText "matching".
- Matching_principle wikiPageUsesTemplate Template:Accounting.
- Matching_principle wikiPageUsesTemplate Template:Cleanup.
- Matching_principle wikiPageUsesTemplate Template:Cleanup-rewrite.
- Matching_principle wikiPageUsesTemplate Template:Multiple_issues.
- Matching_principle wikiPageUsesTemplate Template:Refimprove.
- Matching_principle subject Category:Accounting_terminology.
- Matching_principle subject Category:Generally_Accepted_Accounting_Principles.
- Matching_principle type Page.
- Matching_principle comment "In accrual accounting, the matching principle states that expenses should be recorded during the period in which they are incurred, regardless of when the transfer of cash occurs.".
- Matching_principle label "Matching principle".
- Matching_principle sameAs Q4388479.
- Matching_principle sameAs اصل_تطابق_هزینه_با_درآمد.
- Matching_principle sameAs 費用収益対応の原則.
- Matching_principle sameAs Overeenstemmingsprincipe.
- Matching_principle sameAs Zasada_współmierności.
- Matching_principle sameAs m.07s1ts.
- Matching_principle sameAs Matchningsprincipen.
- Matching_principle sameAs Q4388479.
- Matching_principle wasDerivedFrom Matching_principle?oldid=687072050.
- Matching_principle isPrimaryTopicOf Matching_principle.