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 ​legallycorrect but do not describe the ​situationaccurately
(Definition of substance over form from the Cambridge Business English Dictionary © Cambridge University Press)
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