Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions...

purchases on the books of the companies involved, violating the substance over form accounting principle. The companies appear to be growing and very...

legal doctrines: the business purpose doctrine and the doctrine of substance over form. The business purpose doctrine is essentially that if a transaction...

Financial risk management § Investment management Repurchase agreement Substance over form Usufruct Investopedia Staff (24 November 2003). "Total Return Swap"...

Substance theory, or substance–attribute theory, is an ontological theory positing that objects are constituted each by a substance and properties borne...

doctrine is often used in combination with other doctrines, such as substance over form. The doctrine is applied to prevent tax abuse, such as tax shelters...

2010. Step transaction doctrine Substance over form Gregory v. Helvering Offshore Economic Substance The Economic Substance Doctrine in the Current Tax Shelter...

dango Literally: Dumplings rather than flowers Meaning: To prefer substance over form, as in to prefer to be given functional, useful items (such as dumplings)...

history database. Bucket shop (stock market) Round-tripping (finance) Substance over form Pump and dump Investopedia Staff (18 November 2003). "Wash Trading"...

Theory, which he printed on simple paper stock under the motto, "Substance over form." He was also interested in fields outside biology, including measure...

role played by philosophy in accounting with principles such as substance over form, ethics, and accountability, therefore more abstract concepts like...

Performance-enhancing substances (PESs), also known as performance-enhancing drugs (PEDs), are substances that are used to improve any form of activity performance...

the substance over form principle is wider than the business rule and it is defined by the OECD as the ‘prevalence of economic or social reality over the...

he developed an earlier theory similar to Plato's Forms. For Pythagoras, like Plato, the substance or essence of all things was not something physical...

by methods that are harmful to the individual or others. It is a form of substance-related disorder, differing definitions of drug misuse are used in...

Substance-induced psychosis (commonly known as toxic psychosis or drug-induced psychosis) is a form of psychosis that is attributed to substance intoxication...

jurisdictions under legislative provisions or court-developed law, such as substance over form doctrines. European civil law may provide opportunities for formalistic...

Ground substance is an amorphous gel-like substance in the extracellular space of animals that contains all components of the extracellular matrix (ECM)...

Substance use disorder (SUD) is the persistent use of drugs despite substantial harm and adverse consequences to self and others. Related terms include...

The Controlled Substances Act (CSA) is the statute establishing federal U.S. drug policy under which the manufacture, importation, possession, use, and...

provisions at issue. The following are the judicial doctrines: 1) The Substance over form doctrine This doctrine is based on the premise that if two transactions...

doses. The term dosage form may also sometimes refer only to the pharmaceutical formulation of a drug product's constituent substances, without considering...

have done with some polish and finesse. But substance over form is far better than gloss and style over a very weak content". M. Suganth of The Times...

virtually all forms of behavioral and drug addictions, but not dependence. The International Classification of Diseases classifies substance dependence as...

soul is the hylomorphic form of a viable organism, wherein each level of the hierarchy formally supervenes upon the substance of the preceding level....

the substance over form doctrine. The IRS concluded that the transaction was permissible and that the judicial doctrines of substance over form and step...

psychopharmaceutical, mind-altering drug, or consciousness-altering drug is a chemical substance that changes brain function and results in alterations in perception,...

Per- and polyfluoroalkyl substances (also PFAS, PFASs, and sometimes referred to as "forever chemicals") are a group of synthetic organofluorine chemical...

A chemical element is a chemical substance whose atoms all have the same number of protons. The number of protons is called the atomic number of that...

Substance (also known as Substance 1987) is a compilation album by English alternative dance band New Order. It was released in August 1987 by Factory...