《substance over form》怎以读
英 [ˈsʌbstəns ˈəuvə fɔ:m]
美 [ˈsʌbstəns ˈovɚ fɔrm]
《substance over form》是什么意思
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《substance over form》怎么用
权威例句
Substance over formSubstance over formSubstance over formAmbiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: A review essaySubstance over form in auditing and the auditor's position of public trustAccounting for leasehold property in the UK: A triumph of substance over form?Substance over form : en redovisningsrättslig studieUsing a folk story to generate discussion about substance over formThe Tension between Textualism and Substance-Over-Form Doctrines in Tax LawThe doctrine of substance over formThe Fiduciary Study: A Triumph of Substance Over Form?Use the Substance-over-Form Convention to Regulate the Related TransactionBringing Down the Bedroom Walls: Emphasizing Substance Over Form in Personalized Abuse