Substance Versus Form - The elimination of matter as a good candidate for being substance, leaves either form alone or the composite of form and matter. Substance over form concept is an accounting technique that is more focused on the underlying factor and genuine intent and reality. Substance over form in accounting refers to a concept that transactions recorded in the financial statements and accompanying disclosures of a. Substance over form is an accounting concept which means that the economic substance of transactions and events must be.
Substance over form concept is an accounting technique that is more focused on the underlying factor and genuine intent and reality. Substance over form is an accounting concept which means that the economic substance of transactions and events must be. The elimination of matter as a good candidate for being substance, leaves either form alone or the composite of form and matter. Substance over form in accounting refers to a concept that transactions recorded in the financial statements and accompanying disclosures of a.