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'The Interpretation of the Matching Concept in Practice,therefore,is Biased by the Effect

Question 17

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'The interpretation of the matching concept in practice,therefore,is biased by the effect of the convention of conservatism.' J.Godfrey,et el,'Accounting Theory',7th Ed.p.348.
Explain and discuss the above statement.Do you agree or disagree with the statement?

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The matching concept in accounting refer...

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