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The wording in the basis for conclusions on chapter 3 would suggest. Substance over form is an accounting principle which. Web substance over form concept is an accounting technique that is more focused on the underlying factor and. Web what is substance over form in accounting is the compass that navigates through the surface complexities to reveal. Web the blog post explores the trend of form over substance in our culture, society and personal lives, and how it. Web by obaidullah jan, aca, cfa and last modified on apr 11, 2016. Web the role of substance over form should be clarified.