(ii) Substance over form Transactions and other events should be accounted for and presented in accordance with their substance and financial reality and not merely with their legal form.

It should also take account of the disjunction between the form and the substance of a unilateral act, since the form did not always faithfully reflect the substance.

Validity was a broad enough term to cover both form and substance.

Form of a substance dependant on form stability and whether it takes up a definite volume solid, liquid or gaseous.

Articles 21 (establishment), 19 (substance), 20 (opposition) and 23 (form) of the Vienna Convention.

The disclosure should be clear, concise, precise and governed by the substance over form principle.

As a result, the form and the substance of our contemporary world have drastically changed.

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies.

It is an approach that values substance over form and promotes tolerance and understanding, moderation and peace, and certainly, enlightenment.

5. Prudence, substance over form and materiality, as described below, should govern the selection and application of accounting policies.

Serious delays in the investigation had accrued to cooperation in form rather than in substance.

In our deliberations, we must constantly ensure that form follows substance, rather than vice versa.

c. 350 BC Aristotle, expanding on Empedocles, proposes idea of a substance as a combination of matter and form .

It gives legal form and substance to the defensive and pacific functions of the oceans, not to their offensive and bellicose functions.

It had been suggested that draft articles would be the counterpart, in both form and substance, to the draft articles on prevention.

For that reason, they suggest the inclusion of a sentence to the effect that in this case, substance overrules form.

Women and substance use

14. Mr. GONZALEZ (Chile) was convinced of the need to rationalize the work of the Second Committee, in terms of both form and substance.

Achondroplasia is the most common form of dwarfism, and mice who have been given that substance and who have the achondroplasia gene, grow to full size.

(m) Paragraph 41.1 of the OECD Commentary should clarify the fact that cases of obvious abuse shall be evaluated and that substance shall override form

All shine and no substance.

According to the international financial reporting standards conceptual framework, the substance of any economic transaction should take precedence over its legal form.

The draft resolution submitted this year under agenda item 65 constitutes a dramatic departure from the texts of previous years, both in form and in substance.

Substance abuse

Substance abuse

C. Substance

A gentleman without money. A man of substance without substance.

In his view, a discussion on their final form should preferably be held once the substance has been more or less agreed upon.

With regard to the form of the final instrument, his delegation fully agreed with the Special Rapporteur that the Commission should focus on substance rather than form at the current early stage, and that the existing form should not be considered as prejudging the final outcome.

In both form and substance, the International Conference on Population and Development set standards of excellence which will be the yardstick against which future international meetings will be measured.

Royal openly claims Mitterand s legacy as she searches for legitimacy, while Sarkozy s rejection of Chirac s legacy has more to do with form than substance.

The transfer of energy can be by substance, field, or substance field.

Rajoy was roundly rebuked for the form of his announcement, but its substance was proven right Spain s adjustment program is now being made more lenient.

However, several draconian security laws remained in effect, meaning that the substance (if not the form) of the state of siege was still in place.

Finally, he stressed that corporations' duty to obey the law in this field was not merely a duty of form but a duty of substance.

In the opinion of the authors, this position should be accepted but the Commentary should include the possibility that, in this case, substance overrides form.

Alwar Balasubramaniam Art of substance and absence

Ensuring a focus on substance and implementation

Provide advice on specific hazards that may arise from the chemical, such as hazardous combustion products that form when the substance or mixture burns. For example

We do not agree as to the form, the manner or the substance in which the information was presented in the report of the Secretary General.

Explosive Substance Act, 1884