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Form over Substance: Possibilities to Prove Electoral Irregularities under Serbian Law
Central European Public Administration Review, 2020 The article analyses Serbian legislation and case law applicable to electoral disputes, in particular those relevant to the determination of facts in these disputes, and the potential influence of procedural rules on the efficiency of protection of ...
Jelena Jerinić
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THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK
Polityki Europejskie, Finanse i Marketing, 2023 The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions.
Edyta Piątek
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Economic substance and legal form: Modern approaches to contradictions’ analysis
Учёт. Анализ. Аудит, 2022 Economic substance and legal form are important factors that determine the nature of the information reflected in the reporting. The specialists apply the principle of “substance over form” in each of the information systems in its own way for financial ...
A. A . Aksent’ev
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Parental leave under scrutiny: is there substance over form?
European Journal of Volunteering and Community-Based ProjectsPurpose. The purpose of this research is to examine how Italian listed companies on the FTSE MIB 40 disclose parental leave policies and employee well-being initiatives in their sustainability reports, with a focus on the reporting years 2017 and 2024 ...
Eugenia Parodi +2 more
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Form over Substance: The Board Governance Practices in Indonesia
The Indonesian Journal of Accounting Research, 2022 The study aims at investigating the decoupling behavior wherein firms tend to only adopt written policies formally, while they avoid implementing internal corporate governance mechanisms substantively.
Nureni Wijayati
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Substance over form principle, its application in tax disputes
Vilnius University Open Series, 2021 The article presents the concept of the substance over form principle, new law changes, an analysis of its formation and the topicalities in application of the principle in the latest tax disputes in Lithuania and abroad.
Arnas Sabalys, Robertas Remeika
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Fraus Legis in Constitutional Law: The Case of Expropriation "Without" or for "Nil" Compensation
Potchefstroom Electronic Law Journal, 2021 Fraus legis – defrauding or evading the application of law – is a phenomenon well-known to students of private law, but its application in public law, including constitutional law, remains largely unconsidered.
Martin van Staden
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Form and Substance and Their Gap in Accounting [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Financial statements cannot report all the information content. The main reason is the judgment in standards and qualitative financial reporting concepts, and conflict of interests between various groups. The form and substance are such concepts.
Hashem Nikoomaram +3 more
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Islamic Finance: Fit for Purpose or Mere Replication?
Journal of Islamic Economics, 2023 The form versus substance issue is not a new phenomenon in Islamic finance. Beyond question, one of the verses emphasising the superiority of substance over form is surah al-Baqarah: ‘Righteousness is not that you turn your faces toward the east or the ...
İlkay Kaya
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The Decline of Substance over Form in Accounting
Accounting, Economics, and Law: A Convivium, 2021 Abstract “Substance over form” is a traditional accounting maxim that has also influenced legal thinking and has its roots in classical philosophy. “Substance over form” states that accountants do not record transactions based on the outward form of the transaction but discern its economic substance and report accordingly ...
Dov Fischer +2 more
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