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March 18, 2026The Accounting Review

A Framework for Understanding "Substance Over Form" in Accounting.

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Authors

PMPhilip E. Meyer

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Overview

This article documents how substance over form is integrated into financial accounting standards, implying its importance in reporting.

Key Points

  • The aim is to explore how the concept of substance over form is integrated within financial accounting standards.
  • Review of existing literature on financial accounting
  • Examination of authoritative pronouncements
  • Analysis of the Accounting Principles Board's Statement No. 4
  • Substance over form is identified as a critical feature in financial accounting
  • Limited prior comprehensive inquiries into its integration in accounting principles
  • Guidelines advocate that substance should guide financial reporting over mere form

Cite This Study

Philip E. Meyer (1976) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4ecchttps://doi.org/10.2308/tar-4502906
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1An Analysis of Accounting Principles Board Statement No. 4.1972
  2. 2TOWARD A SYNTHESIS OF ACCOUNTING DOCTRINE.1948
  3. 3FASB's Statements on Objectives and Elements of Financial Accounting: A Review.1980 · 2 citations
  4. 4ARE THERE 'PRINCIPLES' OF ACCOUNTING?1959
  5. 5Rethinking accounting objectives— based on Conceptual Framework for Financial Reporting 20182024