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Islamic banking in South Africa – form over substance?
Meditari Accountancy Research, 2017Purpose The purpose of this study is to understand the economic substance of Islamic banking transactions in South Africa and to analyse whether the economic substance is closely related to the legal form. Additionally, this study highlights the similarities and differences in the execution of Islamic banking transactions across different South ...
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Substance Over Form In A Romanian Book-Tax Approach [PDF]
Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi, 2011 The relationship between accounting and taxation in has experienced a rapid and dramatic evo- lution since 1990. In 20 years, Romania passed through evolutions that required several decades in developed countries. In a very partial analysis of this development we choose to identify tax effects of accounting rule of substance over form.
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The Decline of Substance over Form in Accounting
Accounting, Economics and Law: A Convivium, 2023Dov Fischer
exaly
FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia
Accounting, Economics and Law: A Convivium, 2023Dov Fischer
exaly
The substance and form of Islamic Finance instruments: an accounting perspective
Journal of Islamic Accounting and Business Research, 2021Tarek Abdelfattah
exaly
Forms over substance? -- A response to Viafora
Medicine, Health Care and Philosophy, 1999openaire +2 more sources