Companies need to identify the economic reality of their organization based on resources and operations, not reflect dollar values calculated using accrual-based accounting methods that conform to Generally Accepted Accounting Principles (United States).
b) Matching principle (Kieso, Weygandt and Warfield)p40 - this principle mandates that the costs (expenses) must follow revenues or adopt the best "rational and systematic" allocation of costs associated with the benefit, including assumptions about when the benefit (and therefore costs) are to be received.