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Acc concepts

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30 November 2013 can u explain substance over form concept
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Ramkrishna Mokashi

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Ramkrishna Mokashi (Expert)
30 November 2013 To put it simply, it means that irrespective of the verbatim/literal meaning of the contracts, agreements, policies, etc., the intent of the parties drafting it has prevalence over the text meaning of the document. The disclosures, financial presentation should be made in such manner which depicts the actual & factual substance, instead of just textual interpretation.
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