substance over legal form的意思|示意

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实质重于法律形式

substance over legal form的网络常见释义

实质重于形式原则 3.5 实质重于形式原则(substance over legal form)。IAS#1规定“…

substance over legal form相关短语

1、 substance over legal form principle 实质性原则

substance over legal form相关例句

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。