La forma e la sostanza nell'ambito dell'international accounting standards board
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We have identified two alternative frameworks to represent substance over form. The first shows a divergence between the economic substance and the juridical form in the representation of the transactions. In the second the divergence occurs among the various methods of assessing the items. Moreover, we have highlighted that the applications of substance over form differ considerably according to the different characteristics that the items ought to have to be recognized in the financial statements.
