Matching concept

Definition:

The accounting principle that requires the recognition of all costs that are associated with the generation of the revenue reported in the income statement.

Investing Essentials


Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day

Trade on top of

Trade at a narrow speed or no spread in basis points relative to some other bond yield, usually Treasury bonds.

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