Top ACCA tutor Tom Clendon takes a look at the concept of ‘substance over form’ in the context of international standards in his latest feature for PQ magazine. Go to: https://issuu.com/pqpublishing/docs/pq_magazine_march_2025
Tom feels it is really important to understand the conceptual framework as it is the foundation on which accounting standards are based.
When it comes to ‘substance over form’ he thinks you should think ‘truth over law’!
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