Which accounting concept needs to take precedence when accounting for the cost of advertising which is expected

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Which accounting concept needs to take precedence when accounting for the cost of advertising which is expected to significantly enhance the sales in future years?
(a) Consistency concept
(b) Matching concept
(c) Prudence concept
(d) Neutrality concept

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Financial Accounting An Introduction

ISBN: 9780273737650

2nd Edition

Authors: Mr Barry Elliott, Mr Augustine Benedict

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