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What Is Matching And Realization Principle?

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Matching Principle:
It is also known as the full disclosure principle. According to this, the revenues from a sale and cost incurred in making a sale should be accounted for in the same period.

Realization Principle:
It says that a transaction is recorded only when it actually happens. Eg, sales revenue is not counted until the sale is made, stock that is bought is valued at its cost until sold

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