Assertion (A): The matching concept requires that costs should be recognised as expenses in the period in which revenue is realised
Reason (R): There may not be a matching between expenditure and expense over a short period
In the context given above, which one of the following is correct?

A. Both A and R are true, and R is the correct explanation of A

B. Both A and R are true, but R is not a correct explanation of A

C. A is true, but R is false

D. A is false, but R is true

Answer: Option B