In accounting, substance of a transaction/ event implies its actual and original nature and economic reality, while form (legal form)...

The legal (contrived/ man-made) basis and manifestation (legal formalities) for establishing an entity's ownership, rights, and interest in assets and...

The legal basis and manifestation (legal formalities) for establishing an entity's ownership, rights, and interest in assets and obligation in...

The returns that are not fixed (by contract or contractual arrangements) and have the potential to vary depending on how...