| 词汇 | substance-over-form |
| 释义 | substance over form noun[ U ] ACCOUNTINGukus the idea that a company's accounts should show what it has really earned in a particular period, what it owns and owes, etc., rather than calculations that are formally or legally correct but do not describe the situation accurately Examples of substance over formsubstance over form Considering substanceoverform prevents a regulatory body from artificially creating a priority higher than the one conferred on the claim by federal legislation. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The doctrine is often used in combination with other doctrines, such as substanceoverform. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substanceoverform. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Substanceoverform is critical for reliable financial reporting. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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