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

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

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

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

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

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

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

He over exposed himself in public appearances that were as aggressive as they were vague in substance.

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.

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.

(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

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

And over the flocks was Jaziz the Hagerite. All these were the rulers of the substance which was king David's.

NOTE Where real data on the substance or mixture is available this data will take precedence over models and predictions.

The substance of the Provident Fund loans is a facility that would allow the members of the Fund to have access to their individual Fund credits in the form of an advance withdrawal repayable over a number of years, depending on the humanitarian purpose of the loan.

This form of biological dispersal can occur randomly over millions of years.

Substance abuse

Substance abuse

Process issues had become increasingly difficult over the years and had now reached a point of dangerous interference with the substance .

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

In delivering a better life for people on the ground, one should be more concerned with substance than with form, Obama stated in an interview just before his inauguration.

The total amount of substance in the body after the loss is then estimated formula_2where na Total amount of substance after fluid loss nb Total amount of substance before fluid loss nlost Na Amount of substance of lost sodium nlost K Amount of substance of lost potassium3.

(k) The United Nations Commentary should reflect the position that substance overrides form when the OECD Commentary makes the distinction between Internet Service Provider services and the disposal of a server

Women and substance use

So tensions spill over into the streets and take the form of riots and protests.

WASHINGTON, DC Throughout 2010, the pattern for negotiations over Iran s nuclear program held to form.

Baweans, working abroad form compact communities, some of which are known for over 150 years.

In terms of form, traditionally pro federalist Germany thus aligned with France s longstanding insistence on a Europe of governments. But, in terms of substance austerity versus urgently needed economic growth France lost.

We have no doubt that the broad thrust and substance of the draft resolution reflect the thinking and wishes of people all over the world.

For this reason, the authors believe that an addition to the Commentary to the effect that cases of obvious abuse shall be carefully evaluated, and that substance shall override form, is a must.

It is therefore deplorable that the Conference on Disarmament failed to agree on a programme of work as valuable time was wasted on non issues of form rather than addressing issues of substance.

Getting from process to substance

b) Substance of the transaction

The main derived quantity in which amount of substance enters into the numerator is amount of substance concentration, c .

Of what substance God created him ?

Created man from a clinging substance .

Although journalistic content was repurposed from original text video audio sources without change in substance, it could be consumed in different ways because of its online form through toolbars, topically grouped content, and intertextual links.

Other species of ants can form chains to bridge gaps over water, underground, or through spaces in vegetation.

This is quite common in Queensland in both the form of tourist parks and over 50's estates.

Several speakers expressed frustration over the tendency of committees and working groups to dwell on questions of process, leaving little time or energy for important matters of substance.

At a given temperature, a substance with higher vapor pressure vaporizes more readily than a substance with a lower vapor pressure.