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

In accounting, substance (economic substance) of a transaction means its actual or original nature, irrespective of the way it is...

The state or quality of having substance. It also refers to matter or importance. As a concept, materiality is establishes...

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