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实质重于形式原则，是指在会计核算中确认和计量某项资产、负债、收入或费用时，应按交易或事项的经济实质进行，而不应仅以交易或事项的法律形式为依据。本文主要对实质重于形式在会计报告中的应用进行了分析。
实质重于形式在会计报告中的应用
【摘 要】
：
实质重于形式原则，是指在会计核算中确认和计量某项资产、负债、收入或费用时，应按交易或事项的经济实质进行，而不应仅以交易或事项的法律形式为依据。本文主要对实质重于形式在
【机 构】
：
黑龙江省依兰县依兰农场计财科
【出 处】
：
经济技术协作信息
【发表日期】
：
2012年33期
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