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- этимология
Что (кто) такое substance over form - определение
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).
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)
·noun The quality or state of being substantial; corporiety; materiality.
Substance theory
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)
Substance theory, or substance–attribute theory, is an ontological theory positing that objects are constituted each by a substance and properties borne by the substance but distinct from it. In this role, a substance can be referred to as a substratum or a thing-in-itself.
