substance over form - traduzione in Inglese
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substance over form - traduzione in Inglese


substance over form         

бухгалтерский учет

приоритет содержания над формой (принцип бухгалтерского учета, согласно которому сделка должна отражаться прежде всего в соответствии с ее экономической сущностью, а не с правовой формой)

синоним

theoretical substance

substantiality         
BASIC ONTOLOGICAL CONCEPT
Bare particular; Substance (philosophy); Substantialism; Substantiality; Primary substance; Substantialist; Substantialists; Substantialisms; Substantialistic; Substantialistical; Substantialistically; Substantialities; Substance theories; Substance theorist; Substance theorists; Substance attribute theory; Substance attribute theories; Substance attribute theorist; Substance attribute theorists; Substance-attribute theory; Substance-attribute theories; Substance-attribute theorist; Substance-attribute theorists; Substance attribute ontology; Substance attribute ontologies; Substance attribute ontologist; Substance attribute ontologists; Substance-attribute ontology; Substance-attribute ontologies; Substance-attribute ontologist; Substance-attribute ontologists; Substance ontology; Primary substances; Secondary substance; Secondary substances; Substance–attribute theory; Substance (Christianity)

[səbstænʃi'æliti]

существительное

общая лексика

прочность и пр.

реальность

Смотрите также

substantial

substantiality         
BASIC ONTOLOGICAL CONCEPT
Bare particular; Substance (philosophy); Substantialism; Substantiality; Primary substance; Substantialist; Substantialists; Substantialisms; Substantialistic; Substantialistical; Substantialistically; Substantialities; Substance theories; Substance theorist; Substance theorists; Substance attribute theory; Substance attribute theories; Substance attribute theorist; Substance attribute theorists; Substance-attribute theory; Substance-attribute theories; Substance-attribute theorist; Substance-attribute theorists; Substance attribute ontology; Substance attribute ontologies; Substance attribute ontologist; Substance attribute ontologists; Substance-attribute ontology; Substance-attribute ontologies; Substance-attribute ontologist; Substance-attribute ontologists; Substance ontology; Primary substances; Secondary substance; Secondary substances; Substance–attribute theory; Substance (Christianity)
substantiality noun реальность и пр. [см. substantial ]

Definizione

Substantiality
·noun The quality or state of being substantial; corporiety; materiality.

Wikipedia

Substance over form
Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions (form).
Traduzione di &#39substance over form&#39 in Russo