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matching principle (EN)
ordkombination

ordkombination “matching principle”

  1. (inom redovisning) principen som kräver att kostnader redovisas under samma period som intäkterna de bidrar till att generera
    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.