substance over form

Discussion on Application of "Substance over Form" Principle in Accounting

浅析实质重于形式原则在会计核算中的应用

互联网摘选

Research on the Application of "Substance over Form" in the New Accounting Standards

试论新会计准则下实质重于形式原则的应用

互联网摘选

In the section of concluding remarks, the principle of substance over form is applicable to the field of corporate governance.

结束语部分指出公司治理的实质重于其形式，对公司治理应重实质而轻形式，把握其精髓而非机械套用某种理论。

互联网摘选

The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form;

企业销售收入的确认遵循权责发生制原则和实质重于形式原则；

互联网摘选

Application of substance over form principle in new accounting standards

实质重于形式原则在新会计准则中的应用

互联网摘选

Substance should triumph over form in situations of window-dressing and off-balance-sheet financing.

在存在着“作假帐”和表外融资的情况下,资产的实质比形式更重要.

互联网摘选

Substance over form is an important principle in accounting.

实质重于形式(substanceover form)原则是会计核算中应遵守的重要原则.

互联网摘选

It has been manifested that more scientific and reasonable lease classification criteria for lease accounting standards should be sought based on the "Substance over Form" principle.

表明租赁会计准则需要在真正秉承实质重于形式原则的基础上，探索更为科学合理的租赁分类标准或租赁会计政策选择标准。

互联网摘选

A Study on the Principle of Substance over Form

实质重于形式原则探析

互联网摘选

Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation.

所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。

互联网摘选

Significance, conservatism, substance over form, which are not suitable to be regarded as qualitive characteristics of accounting information, are utilized to revise and limit accounting behaviors and the factors related to those behaviors.

而重要性、谨慎性与实质重于形式不宜作为会计信息的质量特征来看，只作为会计操作及其相关依据和影响因素的修正与限制。

互联网摘选

This article mainly narrates the definition of substance over form principle and how this principle is specifically applied in the aspects of economic item recognition, accounting estimate and financial statement etc, it also discusses the significance of this principle in improving accounting information quality.

本文主要阐述了实质重于形式原则的含义，以及这一原则在经济事项确认、会计计量、财务报告方面的具体应用，论述了实质重于形式原则在提高会计信息质量方面具有重要意义。

互联网摘选

Based on mutual coordination, it should expand substance over form principle in the application of the income tax and also stand out the income tax law close to accounting standards.

在相互协调的基础上，应扩大实质重于形式原则在所得税法中的运用，突出所得税法向会计准则靠拢。

互联网摘选

The judiciary authorities seal tax loopholes for anti-avoidance via independent cases. In the long-term judicial practice, judges have accumulated a series of judicial anti-avoidance principle such as the substance over form and commercial purposes principle which are the two core principles.

司法机关通过个案裁判补充税法漏洞以反避税，并在长期司法实践中积累了一系列司法反避税原则，实质重于形式和商业目的原则是其中的两大核心原则。

互联网摘选

He also notes that the obsession with legally defined rules in a lawyer-dominated society would make it difficult to prefer substance over form.

他并且注意到，积念以法律上被定义的规则在一个被律师控制的社会会使它难更喜欢物质结束形式。

互联网摘选

Application of Substance over Form Principle to Independent Audit in China

论实质重于形式原则在我国独立审计中的运用

互联网摘选

In order to provide users with higher quality information, substance over form principle is used in the accounting information system of many different countries.

为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。

互联网摘选

The essay, combining the accounting practice in our country, shows the application of the substance over form principle.

结合会计实务，说明实质重于形式原则在会计实务中的运用。

互联网摘选