substance over form Meaning in the Cambridge English Dictionary Cambridge dictionaries logo
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Meaning of “substance over form” in the English Dictionary

"substance over form" in Business English

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substance over formnoun [U]

uk   us   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)
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