Relevant bibliographies by topics / The matching principle of revenues and expenses

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Academic literature on the topic 'The matching principle of revenues and expenses'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "The matching principle of revenues and expenses"

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Hong, Jooyeon, and Wonsun Gamaijb@gmail com Paek. "Fraud Firms and the Matching Principle: Evidence from Korea." Gadjah Mada International Journal of Business 16, no. 2 (2014): 167. http://dx.doi.org/10.22146/gamaijb.5462.

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This paper examines whether the degree of matching for poor-performing fraud firms varies depending on the strength of the causal relation between expenses and revenues. A stronger causal relation exists between revenues and operating expenses than between revenues and total expenses that include non-operating expenses as well as operating expenses. Fraud firms have stronger incentives for managing earnings. Given that managing earnings is easier when using non-operating items than when using operating items, the degree of matching is (not) lower for fraud firms than for non-fraud firms at the
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Santoso, Muhammad Rifky. "Matching Cost Against Revenue at Royalty Expenses." Indonesian Accounting Review 11, no. 2 (2021): 171. http://dx.doi.org/10.14414/tiar.v11i2.2558.

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The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year
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Zimmerman, Aleksandra B., and Robert Bloom. "THE MATCHING PRINCIPLE REVISITED." Accounting Historians Journal 43, no. 1 (2016): 79–119. http://dx.doi.org/10.2308/0148-4184.43.1.79.

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This paper reassesses the significance of the concept of matching expenses to revenues as an accounting principle. We compare and contrast the historical views of authoritative bodies and the various scholars and practitioners who analyze this subject, drawing implications for future standard setting. Through this historical retrospective on matching, which includes a review of more contemporary research and thought, we find that matching as an approach to income measurement can be helpful in forecasting earning power. Consequently, we conclude that matching should be retained as a long-standi
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Park, Sungjong. "The Effects of Expenses Recognition and Matching Principle between Revenues and Expenses on the Value Relevance." Journal of Taxation and Accounting 18, no. 2 (2017): 79–102. http://dx.doi.org/10.35850/kjta.18.2.04.

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Ma, Hee Young, Sung Jong Park, and Woo Young Kim. "The Relation between Matching Principle between Revenues and Expenses and Corporate Tax Burden." Accounting Information Review 36, no. 3 (2018): 171–96. http://dx.doi.org/10.29189/kaiaair.36.3.8.

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Gafurov, Ilshat, Lidiya Kulikova, Andrei Sokolov, Kamilla Shaykhutdinova, and Valentina Negreeva. "Depreciation in the aspect of matching revenues and expenses of the company." E3S Web of Conferences 110 (2019): 02046. http://dx.doi.org/10.1051/e3sconf/201911002046.

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The article studies the economic essence of depreciation accounting. Various points of view are examined by the authors on the issue of the economic nature of depreciation deductions and the order of their reflection in accounting and reporting. Special attention is paid to the method of cost allocation for the acquisition of assets on the basis of their contribution to net income. It is established that in accounting, the compliance of two financial flows – income and expenditure of the company, and the comparison within specific reporting periods should be ensured. It is proposed to apply a
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Fera, Pietro. "The effectiveness of the matching principle in different financial reporting systems and its impact on the quality of earnings." Corporate Ownership and Control 16, no. 3 (2019): 129–42. http://dx.doi.org/10.22495/cocv16i3art11.

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In the last decade, there has been a renewed interest in the fundamentals of accounting, highlighting a considerable downward trend in the effectiveness of the matching process. Therefore, this study analyses how changes to the financial reporting system (revenue/expense vs. asset/liability) affect the degree of matching and assesses the relationship between the latter and the quality of accounting numbers. Focusing on private firms in the Italian institutional settings, this paper highlights how the switch from a revenue/expense model (as proxied by the Italian GAAP) to an asset/liability app
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Nurjanah, Evi. "PENGAKUAN PENDAPATAN DENGAN METODE PERSENTASE PENYELESAIAN BERDASARKAN PSAK NO.34." El Muhasaba: Jurnal Akuntansi 7, no. 1 (2016): 79. http://dx.doi.org/10.18860/em.v7i1.3882.

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<p><strong>Abstract</strong></p><p>This study aims to determine the method used in recognizing revenue on long-term construction. This study also aims to determine whether the recognition of revenue on long-term construction contracts are carried out in accordance with generally accepted accounting standards. In addition, to determine the appropriate revenue recognition methods Generally Accepted Accounting Standards. Object of this research was conducted at PT. X which is a company engaged in a long-term provider of construction services. Object of research data
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Han Man Yong and 이용택. "Principle of Matching Revenue-Expense and Earning Management." International Business Education Review 11, no. 4 (2014): 219–48. http://dx.doi.org/10.17092/jibr.2014.11.4.219.

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Nashkerska, Halyna. "The presentation of income and other comprehensive income in the IAS Conceptual Framework." Herald of Economics, no. 2 (August 4, 2024): 150–63. http://dx.doi.org/10.35774/visnyk2024.02.150.

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Introduction. The articulation of profit or loss and other comprehensive income increases the usefulness and faithfully represent information in financial statements. The IAS Conceptual Framework assigns primacy to the reflecting changes measurement assets and liabilities, expressed in terms of rights or requirements with respect to profit or loss. The result of this balance-sheet approach is that net income is determined as a by-product of the recognition and measurement of net assets in the balance sheet. At the same time recognized other comprehensive income. However, other comprehensive in
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Dissertations / Theses on the topic "The matching principle of revenues and expenses"

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Kotlářová, Růžena. "Theoretical concept of separation procedures of revenues and expenses in each period." Doctoral thesis, Vysoká škola ekonomická v Praze, 2004. http://www.nusl.cz/ntk/nusl-77004.

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The work compares various approaches to periodization the profit and loss, describes the role of "revenue principle in separating the procedures of revenues and expenses in each accounting period and its role in Anglo-Saxon and continental accounting concept. For comparison, the above models are selected as a model of continental (European) approach the German Commercial Code HGB and the Anglo-Saxon approach as a model summary of the standards in the United States usually referred to as US GAAP standards and, ultimately, IFRS, which are attempt to reconcile the above models. The work describes
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Book chapters on the topic "The matching principle of revenues and expenses"

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Kagaya, Tetsuyuki. "Matching Expenses with Revenues Around the World." In International Perspectives on Accounting and Corporate Behavior. Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_4.

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Kuca, Grzegorz. "Formy elastycznego wykonywania budżetu państwa w dobie pandemii COVID-19." In Finanse publiczne w sytuacjach kryzysowych: Zagadnienia prawno-finansowe. Ksiegarnia Akademicka Publishing, 2022. http://dx.doi.org/10.12797/9788381386289.05.

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The aim of the article is to analyze the changes in the provisions regulating the forms of state budget implementation introduced to the Polish legal system in connection with counteracting the COVID-19 pandemic. The article will focus on the characteristics covered the transfer of planned expenses, expenditure blocking, and the creation of new specific provisions and non- -expiring expenses. Preliminary findings allow to conclude that the introduced forms of flexible state budget execution have significantly strengthened the position of the executive authority, which gained far-reaching freed
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Marková, Hana. "Public Levies – Revenues or Expenditures of Public Budgets?" In European Financial Law in Times of Crisis of the European Union. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.38.

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The Constitutions of 1920 and 1948, unlike recently, do not mention the charges in addition to taxes when defining mandatory payments. “Veřejné dávky” (public levies) were understood to be a payment which was imposed on members and participants of such corporations on the basis of a public authority (state and public self-governing corporations) in order to cover the payment of public needs. However, the primary method by which the state has provided the necessary means to cover its expenses was the charges. The core of these charges was equivalency of the mutual fulfilment. Secondly, the prin
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You might also be interested in the extended bibliographies on the topic 'The matching principle of revenues and expenses' for particular source types:
Journal articles
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