Pembahasan Ujian PAI: A40 – No. 30 – Juni 2015

Matching principle is a company recognizes expenses when the company earns the revenues related to those expenses, regardless of when the company receives cash for its business transactions.[1]

Jawaban: b. Mengakui biaya pada saat pendapatan yang terkait diakui

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.