Scenic: Matching Principle and Conservatism

Topics:

  • Historical perspectives on income recognition, matching and conservatism
  • Standard setters’ views: IASB and FASB historical and current perspectives
  • Take-aways
 

Scenic Video: [11 min]

Formatted for most devices      Closed captions below video      Slow-speed Internet connection

 

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Audio

 

Additional Materials:

Video slides [pdf]  

Transcript [pdf]    Transcript [doc]


 

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