hm... incident or reflected light? (Metering Options)

A photographer friend of mine told me that measuring incident light with a light meter is much better than measuring reflected light.

Could anyone tell me why?

I have been doing my measurements with reflected light for quite a while now, mostly with positive results, but also some problems when photographing in difficult light conditions.

Is measuring incident light really that better? And how's the best way to procede?

Thanks.

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