Since economic benefits derived from intangible assets are uncertain, their costs of acquisition should be expensed in the period when they are incurred. Which principle is put into practice in this...

Since economic benefits derived from intangible assets are uncertain, their costs of acquisition should be expensed in the period when they are incurred. Which principle is put into practice in this statement? (a) Going concern principle (b) Matching principle (c) Prudence principle (d) Accrual principle