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- Substance_over_form abstract "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).In accounting for business transactions and other events, the measurement and reporting is for the economic impact of an event, instead of its legal form. Substance over form is critical for reliable financial reporting. It is particularly relevant in cases of revenue recognition, sale and purchase agreements, etc. The key point of the concept is that a transaction should not be recorded in such a manner as to hide the true intent of the transaction, which would mislead the readers of a company's financial statements.".
- Substance_over_form wikiPageID "18482504".
- Substance_over_form wikiPageLength "2578".
- Substance_over_form wikiPageOutDegree "11".
- Substance_over_form wikiPageRevisionID "672260178".
- Substance_over_form wikiPageWikiLink Accounting.
- Substance_over_form wikiPageWikiLink Category:Accounting_systems.
- Substance_over_form wikiPageWikiLink Category:Legal_doctrines_and_principles.
- Substance_over_form wikiPageWikiLink Economic_substance.
- Substance_over_form wikiPageWikiLink Fair_value.
- Substance_over_form wikiPageWikiLink Financial_statement.
- Substance_over_form wikiPageWikiLink Generally_accepted_accounting_principles.
- Substance_over_form wikiPageWikiLink Gregory_v._Helvering.
- Substance_over_form wikiPageWikiLink Leaseback.
- Substance_over_form wikiPageWikiLink Present_value.
- Substance_over_form wikiPageWikiLink Revenue_recognition.
- Substance_over_form wikiPageWikiLinkText "Substance over form".
- Substance_over_form wikiPageWikiLinkText "substance over form".
- Substance_over_form wikiPageUsesTemplate Template:Accounting-stub.
- Substance_over_form subject Category:Accounting_systems.
- Substance_over_form subject Category:Legal_doctrines_and_principles.
- Substance_over_form hypernym Principle.
- Substance_over_form type Agent.
- Substance_over_form type Concept.
- Substance_over_form type Theory.
- Substance_over_form comment "Substance over form is an accounting principle used \"to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events\".".
- Substance_over_form label "Substance over form".
- Substance_over_form sameAs Q9387240.
- Substance_over_form sameAs Zasada_wiernego_obrazu.
- Substance_over_form sameAs m.04f2qzf.
- Substance_over_form sameAs Q9387240.
- Substance_over_form wasDerivedFrom Substance_over_form?oldid=672260178.
- Substance_over_form isPrimaryTopicOf Substance_over_form.