Concepts of Income
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
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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