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单词 substance over form
释义

substance over form

听听怎么读
英 [?s?bst?ns ??uv? f?:m]
美 [?s?bst?ns ?ov? f?rm]
是什么意思
  • 释义

    实质重于形式;

  • 英英释义

    Substance over form

    • Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will show the overall financial reality of the entity (economic substance), rather than the legal form of transactions (form).

    以上来源于:Wikipedia

    学习怎么用

    权威例句

    Substance over form
    Substance over form
    Substance over form
    Ambiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: A review essay
    Substance over form in auditing and the auditor's position of public trust
    Accounting for leasehold property in the UK: A triumph of substance over form?
    Substance over form : en redovisningsr?ttslig studie
    Using a folk story to generate discussion about substance over form
    The Tension between Textualism and Substance-Over-Form Doctrines in Tax Law
    The doctrine of substance over form
    The Fiduciary Study: A Triumph of Substance Over Form?
    Use the Substance-over-Form Convention to Regulate the Related Transaction
    Bringing Down the Bedroom Walls: Emphasizing Substance Over Form in Personalized Abuse
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