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matching principle (EN)
ordforbindelse

ordforbindelse “matching principle”

  1. (i regnskab) princippet der kræver, at udgifter registreres i samme periode som de indtægter, de hjælper med at generere
    Even though we paid for the material on January 7 2023, according to the matching principle, the expense was recorded as an accrued expense in 2022 to avoid making our financial statements look better than in reality.