Practice Question 13 Which of the following is a major concern about "matching"? a) It Illustrates the cause and effect relationship between the money spent to earn revenues and the revenues themselves. b) Matching focuses on the income statement while accounting standard setters are moving towards a balance sheet focus. c) Matching permits certain costs to be deferred and treated as assets even though they may not meet the definition of assets. d) Both (b) and (c) (both (b) and (c) are major concerns about "matching")