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 show the overall financial reality of the entity (economic substance), rather than the legal form of transactions (form).

Substance over form
Substance over form
Substance over form
Ambiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: A review essay
Substance over form in auditing and the auditor's position of public trust
Accounting for leasehold property in the UK: A triumph of substance over form?
Substance over form : en redovisningsrättslig studie
Using a folk story to generate discussion about substance over form
The Tension between Textualism and Substance-Over-Form Doctrines in Tax Law
The doctrine of substance over form
The Fiduciary Study: A Triumph of Substance Over Form?
Use the Substance-over-Form Convention to Regulate the Related Transaction
Bringing Down the Bedroom Walls: Emphasizing Substance Over Form in Personalized Abuse