On seeing your post, I started researching the "principio di inerenza". Firstly, I would say that the matching principle in Italian is generally referred to as the "principio di correlazione". Secondly, all references to the "principio di inerenza" seem to be tax related. Looking at this circular of the Guardia di Finanza (it is the fifth hit on this Google search),
http://www.google.it/search?hl=en&safe=off&num=100&q="princi...
what the principle really seems to be about is whether a cost is deductible. Satisfying the matching priniciple is one criteria for deductibility, but there are others in law where the maching principle is clearly not involved:
"• l concetto di inerenza non è legato ai ricavi dell’impresa, ma all’attività
di questa.
• Pertanto, possono essere considerati deducibili anche costi e oneri sostenuti in proiezione futura, quali le spese promozionali e, comunque, quelle dalle quali si attendono ricavi in tempi successivi.
