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March 18, 2026The Accounting Review

The Matching Concept.

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Authors

WBW. G. BergCGC. H. GriffinPKPaul Kircher

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Overview

This article explores the matching concept's role in financial reporting, emphasizing its importance in evaluating business performance.

Key Points

  • The article aims to assess the relevance of the matching concept in modern financial reporting practices.
  • Analysis of the matching concept as defined by the 1964 Concepts and Standards Research Study Committee.
  • Discussion of the relationship between costs and revenues in financial reporting.
  • Examination of how the matching concept impacts the understanding of business profitability.
  • The matching concept remains a crucial framework for interpreting financial data.
  • Effective judgment about business performance improves when costs and revenues are aligned with profit objectives.

Cite This Study

Berg et al. (1965) studied this question.

synapsesocial.com/papers/69ba421b4e9516ffd37a210ahttps://doi.org/10.2308/tar-4493663
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1MATCHING COSTS WITH REVENUES IN THE FLOUR-MILLING INDUSTRY.1941
  2. 2THE MEASUREMENT AND ADMINISTRATION OF INCOME.1949
  3. 3REPORT OF THE COMMITTEE ON CONCEPTS AND STANDARDS--GENERAL.1964
  4. 4The Nature of Taxes and the Matching Principle.1965
  5. 5LIMITATIONS ON THE SIGNIFICANCE OF INVESTED COST.1952