| 单词 | substance over form |
| 释义 | substance over form noun[U] ACCOUNTINGukustheideathat a company'saccountsshould show what it has reallyearnedin aparticularperiod, what itownsandowes, etc.,ratherthancalculationsthat areformallyorlegallycorrectbut do notdescribethesituationaccurately Examplesofsubstance over formsubstance over form Consideringsubstanceoverformprevents 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 assubstanceoverform. 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 ofsubstanceoverform. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Substanceoverformis 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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