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Substance over form - en redovisningsrättslig studie

, 2010
This thesis deals with substance over form and economic reality in accounting law. An extensive study is made of the International Financial Reporting Standards (IFRS) regarding accounting for inventories, property plant and equipment, investment ...
Johansson, Kjell,
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Substance over form

2002
Om tot een genuanceerde interpretatie van het principe van het getrouw beeld te komen, analyseren we in dit rapport publicaties van academici, beroepsorganisaties en deskundigen over het onderwerp.
Branson, Joël, Breesch, Diane
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Alza Corporation: An Illustration of Form Over Substance

SSRN Electronic Journal, 2006
Before merging with Johnson & Johnson in 2001, ALZA Pharmaceuticals Corporation was on the cutting edge of both drug delivery systems and creative financial arrangements. This paper explains the creation of two spin-off corporations by ALZA for the purpose of funding research and development (R&D) activities to be carried out primarily by and for the ...
Timothy L. McCoy, Margaret A. Hoskins
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Substance over form

1990
In Chapter 7 we looked at ideas of forming a general and all-embracing framework. There and elsewhere since we have come across the concept of substance over form. This is the idea that a transaction should be treated for accounting purposes in accordance with its underlying commercial substance, even if this means ignoring or going against its ...
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De erfrechtelijke concursus creditorum. Form over substance of substance over form

2011
13 p.
Bossers-Cnossen, J., Schols, F.W.J.M.
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Pension Reform as the Triumph of Form over Substance

The Economists' Voice, 2008
This paper explains how "pension reform," as it has been practiced in Chile and elsewhere, may simply constitute a relabeling of existing fiscal institutions that end up imposing high investment and insurance fees on workers.
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A Framework for Understanding "Substance Over Form" in Accounting.

The Accounting Review, 1976
Abstract The article focuses on a framework for understanding structure of financial accounting. In an effort to understand the present structure of financial accounting, it is essential that elements of that structure be examined continually. In identifying critical elements of such a structure, the Accounting Principles Board in its
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Substance over Form under Tax Treaties

Asia-Pacific Tax Bulletin, 2013
The author addresses the application of the substance over form principle in international taxation, taking into consideration the positions of the OECD, UN and case law in selected jurisdictions.
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The Fiduciary Study: A Triumph of Substance Over Form?

SSRN Electronic Journal, 2010
In the months preceding the enactment of the Dodd‐Frank Wall Street Reform and Consumer Protection Act of 2010, public interest groups and financial planners lobbied Congress to impose a fiduciary duty on broker-dealers that provide investment advice. Congress deflected this issue to the Securities and Exchange Commission, however. The Act requires the
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SEC application of APB 29: Form over substance?

Journal of Corporate Accounting & Finance, 1999
The authors contend that the SEC staff is misapplying APB 29, which covers spin-off sales of a subsidiary from one company to another. ©1999 John Wiley & Sons, Inc.
Tim V. Eaton, J. Robert Routt
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