Concepts of Income

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AAA1965MatchingConcept.pdf

The Matching Concept Author(s): 1964 Concepts and Standards Research Study Committee--The Matching Concept Source: The Accounting Review, Vol. 40, No. 2 (Apr., 1965), pp. 368-372 Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/242304 Accessed: 18-02-2017 13:01 UTC

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This content downloaded from 129.22.124.87 on Sat, 18 Feb 2017 13:01:35 UTC All use subject to http://about.jstor.org/terms

This content downloaded from 129.22.124.87 on Sat, 18 Feb 2017 13:01:35 UTC All use subject to http://about.jstor.org/terms

This content downloaded from 129.22.124.87 on Sat, 18 Feb 2017 13:01:35 UTC All use subject to http://about.jstor.org/terms

This content downloaded from 129.22.124.87 on Sat, 18 Feb 2017 13:01:35 UTC All use subject to http://about.jstor.org/terms

This content downloaded from 129.22.124.87 on Sat, 18 Feb 2017 13:01:35 UTC All use subject to http://about.jstor.org/terms

  • Contents
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  • Issue Table of Contents
    • Accounting Review, Vol. 40, No. 2, Apr., 1965
      • Front Matter [pp.488-493]
      • Challenges to the Accounting Profession [pp.299-311]
      • The Realization Concept [pp.312-322]
      • How Should We Interpret the Realization Concept? [pp.323-333]
      • Cash Movement: The Heart of Income Measurement [pp.334-337]
      • Internal Control -- Its True Nature [pp.338-344]
      • Inventory Valuation and Management Decisions [pp.345-357]
      • The Entity Concept [pp.358-367]
      • The Matching Concept [pp.368-372]
      • Lease Capitalization and the Transaction Concept [pp.373-376]
      • Accounting for Business Combinations [pp.377-381]
      • International Accounting Practices [pp.382-385]
      • Whys and Hows of International Accounting [pp.386-394]
      • Is Accounting Meeting the Challenge in Europe? [pp.395-400]
      • Fraud in the Balance Sheet [pp.401-406]
      • Present-Value Short Cuts [pp.407-413]
      • Doctoral Programs in Accounting [pp.414-421]
      • Electronic Data Processing in Accounting Education [pp.422-429]
      • Report of the 1964 President [pp.430-433]
      • The Teachers' Clinic
        • Teacher Development [pp.434-440]
        • Simultaneous Preparation of Funds and Cash Flow Statements [pp.440-448]
        • Planning in Corporate Liquidations [pp.448-450]
        • Footnote on Declining-Balance Depreciation [pp.451-452]
        • Upgrading the Elementary Accounting Course [pp.452-453]
        • Elementary Accounting with a Systems Approach [pp.454-458]
        • Adjusting Inventories for Consolidated Statements [pp.458-459]
        • Teaching Taxes -- An Assist [p.460]
        • Accrual Calculations with Mutual Holdings [pp.461-462]
      • CPA Examination: Accounting Practice [pp.463-476]
      • CPA Examination: Theory of Accounts [pp.477-487]
      • News Notes [pp.494-497]
      • American Accounting Association Research Projects in Process [pp.497-498]
      • Book Reviews
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