Matching is:. A. A valuation method.
B. A result of recognizing revenues and expenses that arise from the same transaction
C. A cash basis reporting principle.
D. An asset classification procedure.

A. It is a valuation method.

Explanation:

The matching principle is used to assign same costs with the same revenues. For example the inventory bought to make the product would be assigned like wise to assure the guideline of matching principle.

It is a valuation method.

It is used to evaluate the accounting procedures.

For example let us assume that we are selling candies. But the advertisement is run once the candies have been manufactured and sealed. So the matching principle states that the advertisement expenses to be included in the income statement having the corresponding stock of candies manufactured and sold.

answer; (inseparability);

answer; purpose nondisclosure;