Vol. 1 No. 2 (2023)
Published:
2023-12-01
Indonesia 146
Philippines 8
South Africa 1
Indonesia 9
Malaysia 1
Philippines 1
South Korea 1
Indonesia 11
Malaysia 2
Philippines 1
India 1Visual representation: Green (Accepted), Red (Rejected), Grey (In Progress)
Initial desk review by the editorial board.
Substantive evaluation by expert reviewers.
Editing, layout, proofreading, and online publication.
Which of the following best defines the matching principle in financial accounting?
[X] Incorrect. Cash timing does not dictate expense recognition under the matching principle.
[V] Correct! The matching principle links expenses directly to the revenues of the corresponding period.
[X] Incorrect. Capital expenditures and prepaid items are capitalized and expensed over time.
