Cambridge Dictionaries online Cambridge Dictionaries online

The most popular online dictionary and thesaurus for learners of English

English definition of “substance over form”

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

illusion

an idea or belief that is not true

Word of the Day

Lies, lies, lies!

by Kate Woodford,
February 25, 2015
​​​ According to sociologists (=people who study the relationships between people living in groups), we are good at lying. As a species, we have developed a remarkable ability to deceive each other (= persuade each other that something false is true). Being able to say things that are not true can help with

Read More 

showrooming noun

February 23, 2015
the activity of examining a product in a physical store and then making the purchase with an online retailer Amazon’s new smartphone is specifically designed to make showrooming fast and easy.

Read More