substance over form

听听怎么读
英 [ˈsʌbstəns ˈəuvə fɔ:m]
美 [ˈsʌbstəns ˈovɚ fɔrm]
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

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