实质重于形式原则在新会计准则中的应用举例

The Applying Examples of Substance over Form in New Accounting Principles

实质重于形式(substance over form)原则是会计核算中应遵守的重要原则。探讨该原则在收入的确认、或有负债的确认、融资租赁固定资产、关联方关系判断、合并会计报表范围的确定等会计核算方面的具体运用。

Substance over form is an important principle in accounting. The analysis was made in the paper, on the concrete application of different aspects, which include affirm of income, and contingent debts, financing, leases and fixed assets, judgment of the relationships between affiliated parties, and the affirm of the scope of consolidated accounting report forms.