会计论文 Substance over form
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关键词：SubstanceForm Principleaccounting
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实质重于形式原则(Substance Over Form Principle)
会计论文 Substance over form
1. Theory of substance over form
1.1 concept of this principle
1.2 connotations
1.3 necessity of implementing this principle
1.3.1 The trend of internationalization of accounting standards
1.3.2 Enterprise organization form and complicate factors.
1.3.3 The original criterion and the system have deficiency.
2. Application of this principle in accounting
2.1 accounting confirm
2.1.1 Asset element confirms.
2.1.2 Liabilities elements.
2.1.3 Cost factor.
2.2 accounting measurement
2.3 accounting record
2.4 accounting statements
2.5 The application of this principle in consolidated financial statements—some cases
3. Attentive issue in the application
3.1 This principle can not be overemphasized
3.2 accounting personnel should pay attention to accounting crisis
4. Conclusion
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