substance over form

substance over form读音音标

英 [ˈsʌbstəns ˈəuvə fɔ:m]

美 [ˈsʌbstəns ˈovɚ fɔrm]

substance over form意思解释

释义

实质重于形式；

英英释义

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).