Introduction: Concepts and issues in contemporary research on bereavement.

2001 ◽  
pp. 3-22 ◽  
Author(s):  
Margaret S. Stroebe ◽  
Robert O. Hansson ◽  
Wolfgang Stroebe ◽  
Henk Schut
Keyword(s):  
Contemporary Research

THE MATCHING PRINCIPLE REVISITED

2016 ◽  
Vol 43 (1) ◽  
pp. 79-119 ◽  
Author(s):  
Aleksandra B. Zimmerman ◽  
Robert Bloom
Keyword(s):  
Standard Setting ◽  
Contemporary Research ◽  
Income Measurement ◽  
Earning Power ◽  
Accounting Principle ◽  
Compare And Contrast

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-standing fundamental accounting principle in standard-setting and in practice.

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