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substance and form

См. также в других словарях:

  • substance over form — changed hwd as in Oxford as this seems to be the much more usual form ˌsubstance over ˈform noun [uncountable] ACCOUNTING the principle that what actually happens or is actually done may be different from, and sometimes more important than, the… …   Financial and business terms

  • Substance over form — is an accounting principle used, To ensure that the financial statements reflects the complete, relevant and accurate picture of the transactions and events . [cite web|title=Substance over form|author=Basic college accounting.com|date=Jun 20,… …   Wikipedia

  • substance over form — The notion that the economic substance of a transaction, *asset, or liability takes precedence over its legal and technical form. The exploitation of narrow legal and technical interpretations of items is a typical Creative accounting mechanism… …   Auditor's dictionary

  • substance over form — An important concept in accounting, according to which transactions and other events are accounted for by their commercial reality rather than their legal form. Off balance sheet finance and creative accounting depended on accounting according to …   Accounting dictionary

  • substance over form — An important concept in accounting, according to which transactions and other events are accounted for by their commercial reality rather than their legal form. Off balance sheet finance and creative accounting depend on acounting according to… …   Big dictionary of business and management

  • Sacramental matter and form — According to Saint Thomas Aquinas the Sacraments may be described in terms of their matter and form. The idea seems to have been first proposed by William of Auxerre. Thus, for example, the matter for Baptism is water; the matter for the… …   Wikipedia

  • matter and form —    These words (from the Latin materia, meaning substance of an object or the inner wood of a tree, andforma, meaning form ) refer, in Aristotelian philosophy, to the stuff out of which an object is made (matter) and the way in which an object is …   Glossary of theological terms

  • Form — • The original meaning of the term form, both in Greek and Latin, was and is that in common use • eidos, being translated, that which is seen, shape, etc., with secondary meanings derived from this, as form, sort, particular, kind, nature… …   Catholic encyclopedia

  • Substance abuse — Classification and external resources Comparison of the perceived harm for various psychoactive drugs from a poll among medical psychiatrists specialized in addiction tr …   Wikipedia

  • Substance theory — Substance theory, or substance attribute theory, is an ontological theory about objecthood, positing that a substance is distinct from its properties. Substance is a core concept of ontology and metaphysics. Indeed, philosophies may be divided… …   Wikipedia

  • Substance dependence — Substance dependency Classification and external resources ICD 10 F10.2 F19.2 ICD 9 …   Wikipedia

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