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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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2022-10-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/480 |
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