TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SUBSTANCE OVER FORM [1 record]
Record 1 - internal organization data 1999-04-30
Record 1, English
Record 1, Subject field(s)
- Accounting
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- substance over form principle
1, record 1, English, substance%20over%20form%20principle
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- substance over form 2, record 1, English, substance%20over%20form
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An accounting rule which consists of presenting in the financial statements the economic substance of a transaction rather than its legal form. 3, record 1, English, - substance%20over%20form%20principle
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- principe de la primauté de la substance sur la forme
1, record 1, French, principe%20de%20la%20primaut%C3%A9%20de%20la%20substance%20sur%20la%20forme
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- primauté de la substance sur la forme 1, record 1, French, primaut%C3%A9%20de%20la%20substance%20sur%20la%20forme
correct, feminine noun
- principe de la prééminence de la réalité sur l'apparence 1, record 1, French, principe%20de%20la%20pr%C3%A9%C3%A9minence%20de%20la%20r%C3%A9alit%C3%A9%20sur%20l%27apparence
correct, masculine noun, Europe
- prééminence de la réalité sur l'apparence 1, record 1, French, pr%C3%A9%C3%A9minence%20de%20la%20r%C3%A9alit%C3%A9%20sur%20l%27apparence
correct, feminine noun, Europe
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
En comptabilité, principe voulant que les opérations et les faits soient comptabilisés et présentés d'une manière qui exprime leur substance ou la réalité économique qui les sous-tend plutôt que leur forme juridique. En vérification (audit, révision), ce principe oblige le professionnel comptable à s'assurer que l'entité a bien comptabilisé la substance de toutes les opérations et de tous les faits plutôt que tenu compte de leur seule forme. 2, record 1, French, - principe%20de%20la%20primaut%C3%A9%20de%20la%20substance%20sur%20la%20forme
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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