Accounting for IGCSE & O level - Accounting Procedures (Section 23 - No. 40)

What accounting principle is directly supported by the process of depreciation?
The matching principle.
The going concern principle.
The accrual principle.
The consistency principle.

Explanation

Depreciation is a key aspect of the matching principle, which attempts to match the cost of an asset (like equipment) to the revenue that it helps to generate.

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