Many banksó failings exposed the triumph of form over substance.

许多银行的倒闭揭示了重形式而不重实质的问题。

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Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .

所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。

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A criticism often directed towards this form of evaluation is that it promotes style over substance, rewarding entertaining speakers or lenient graders at the expense of scholarship.

它通过奖励娱乐扬声器或奖学金而牺牲的宽松年级的物质促进风格经常针对这种形式的评价的批评。

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Normally, the form prevails over substance because the written agreements characterize the transaction as a loan and courts and arbitrators tend to sustain that.

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But by elevating substance over form, Bogle overcomes the book's pedantic structure.

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The tax authorities also may disregard the existence of the intermediary company based on substance-over-form principles.

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