substance over form Meaning in Cambridge Business English Dictionary
Cambridge Dictionaries online Cambridge Dictionaries online

The most popular online dictionary and thesaurus for learners of English

Meaning of "substance over form" - Business English Dictionary

substance over form

noun [U]
 
 
ACCOUNTING
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
(Definition of substance over form from the Cambridge Business English Dictionary © Cambridge University Press)
What is the pronunciation of substance over form?
Add Cambridge dictionaries to your browser to your website
Word of the Day
hurdle

a frame or fence for jumping over in a race

Word of the Day

When’s dinner? (Words for different meals)
When’s dinner? (Words for different meals)
by Kate Woodford,
July 22, 2015
Here at ‘About Words’ we’re always happy to get ideas for posts that we could write. A reader of this blog recently asked for a post on the language of meals and we thought this an excellent idea. If you are reading this post and have an idea for a topic or

Read More 

exoskeleton noun
exoskeleton noun
July 27, 2015
a robotic device which goes around the legs and part of the body of a person who cannot walk and allows them to move independently and in an upright position The device, known as an exoskeleton, is strapped to the outside of a person’s limbs and can then be controlled by them.

Read More