أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Substance over Form means Substance ( Possessing something physically ) take precedent over Legal Form
Best example of above case is Finance Lease, if we obtain an asset on finance lease we recognize that asset in our book of account even though we are not the legal owner of that asset
