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Web To Accountants, The Basic Legal Requirement That Accounts Must Give A ‘True And Fair View’ Means That They Must Reflect The Economic.

The idea that a company's accounts should show what it has really earned in a particular period…. Substance over form is a particular concern under generally accepted. Web substance over form substance over form example. Web frs 102 section 2 concepts and pervasive principles paragraph 8 describes substance over form as follows:

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Of A Transaction Or Arrangement.

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