Economic substance and legal form: Modern approaches to contradictions’ analysis
Economic substance and legal form are important factors that determine the nature of the information reflected in the reporting. The specialists apply the principle of “substance over form” in each of the information systems in its own way for financial and tax accounting. This makes it possible to...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2022-10-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/480 |
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| author | A. A . Aksent’ev |
| author_facet | A. A . Aksent’ev |
| author_sort | A. A . Aksent’ev |
| collection | DOAJ |
| description | Economic substance and legal form are important factors that determine the nature of the information reflected in the reporting. The specialists apply the principle of “substance over form” in each of the information systems in its own way for financial and tax accounting. This makes it possible to fully satisfy users in terms of the data necessary both for making economic decisions and for conducting fiscal procedures. The objects of the study are the financial and tax areas, as well as their respective approaches to the analysis of contradictions between substance and form. The author presents key aspects that reflect the modern views of the scientific community, as well as describes the controversial issues regarding the application of this principality. The conclusions of many experts allow us to assert that there are still disagreements on this subject. They determine the relevance of studying the concepts that explain the interaction of substance and form in both financial and tax accounting. The results of the work are intended for specialists in the field of accounting, auditing and tax law. |
| format | Article |
| id | doaj-art-36f793ddf4924f3daf85e179c4e162dd |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2022-10-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-36f793ddf4924f3daf85e179c4e162dd2025-08-20T02:58:57ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2022-10-0194758610.26794/2408-9303-2022-9-4-75-86424Economic substance and legal form: Modern approaches to contradictions’ analysisA. A . Aksent’ev0Kuban State UniversityEconomic substance and legal form are important factors that determine the nature of the information reflected in the reporting. The specialists apply the principle of “substance over form” in each of the information systems in its own way for financial and tax accounting. This makes it possible to fully satisfy users in terms of the data necessary both for making economic decisions and for conducting fiscal procedures. The objects of the study are the financial and tax areas, as well as their respective approaches to the analysis of contradictions between substance and form. The author presents key aspects that reflect the modern views of the scientific community, as well as describes the controversial issues regarding the application of this principality. The conclusions of many experts allow us to assert that there are still disagreements on this subject. They determine the relevance of studying the concepts that explain the interaction of substance and form in both financial and tax accounting. The results of the work are intended for specialists in the field of accounting, auditing and tax law.https://accounting.fa.ru/jour/article/view/480economic substancelegal formsubstance over formaccountingtax accountingtheories of corporate governancetextualismrelated partiestax law |
| spellingShingle | A. A . Aksent’ev Economic substance and legal form: Modern approaches to contradictions’ analysis Учёт. Анализ. Аудит economic substance legal form substance over form accounting tax accounting theories of corporate governance textualism related parties tax law |
| title | Economic substance and legal form: Modern approaches to contradictions’ analysis |
| title_full | Economic substance and legal form: Modern approaches to contradictions’ analysis |
| title_fullStr | Economic substance and legal form: Modern approaches to contradictions’ analysis |
| title_full_unstemmed | Economic substance and legal form: Modern approaches to contradictions’ analysis |
| title_short | Economic substance and legal form: Modern approaches to contradictions’ analysis |
| title_sort | economic substance and legal form modern approaches to contradictions analysis |
| topic | economic substance legal form substance over form accounting tax accounting theories of corporate governance textualism related parties tax law |
| url | https://accounting.fa.ru/jour/article/view/480 |
| work_keys_str_mv | AT aaaksentev economicsubstanceandlegalformmodernapproachestocontradictionsanalysis |