{"@context":"https://schema.org","@type":"DefinedTerm","identifier":"bizfinance.substance-over-form","name":"Substance over form","alternateName":["economic substance"],"description":"Accounting based on economic substance rather than only legal form, as applicable under the framework.","disambiguatingDescription":"Here “Substance over form” means: Accounting based on economic substance rather than only legal form, as applicable under the framework.","url":"https://pitch.dog/startupwords/terms/substance-over-form/","inDefinedTermSet":"https://pitch.dog/startupwords/","edition_status":"research-preview","family_version":"0.18.0","machine_readable_notice":"Definitions are educational reference material. Context, jurisdiction and professional practice may change the correct interpretation."}