Matching concept

This accounting concept is used to  avoid the overvaluation of income in a period. The matching idea requires that costs be matched with income to avoid confusion when another financial expert examines the financial documents at a later time.
It is important to note that, to correctly fulfill the characteristics of the matching concept, accountants must have completed the realization concept that we have already mentioned.
The costs and income should be recorded in the same period, such as a week, month, quarter or year, to avoid deferring the expenses in statements of accounts of later periods.
Are you familiar with all these terms?