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Contrived Form

The legal (contrived/ man-made) basis and manifestation (legal formalities) for establishing an entity's ownership, rights, and interest in assets and...

Legal Form

The legal basis and manifestation (legal formalities) for establishing an entity's ownership, rights, and interest in assets and obligation in...

Substance Over Form

An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...