Matching Principle in German, French, Spanish & Italian

What does Matching Principle mean?

The principle that requires companies to report an expense on its income statement in the same period as the related revenues.

Matching Principle in a sentence

The matching principle dictates that expenses should be recorded in the same period as the revenues they helped generate.

German

Grundsatz der Periodenabgrenzung

also Abgrenzungsprinzip der Kosten

Grundsatz der sachlichen Abgrenzung von Aufwendungen zu Erträgen.

French

Principe de rattachement des charges aux produits

Principe consistant à rattacher les charges aux produits qu'elles ont permis de générer.

Spanish

Principio de correlación de ingresos y gastos

Norma que obliga a registrar los gastos en el mismo periodo que los ingresos que generan.

Italian

Principio di competenza economica

also Principio di correlazione

Principio che impone di imputare i costi all'esercizio in cui si realizzano i correlativi ricavi.