KudoZ home » Portuguese to English » Finance (general)

substância sob a forma

English translation: substance over form

Advertisement

Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:substância sob a forma
English translation:substance over form
Entered by: Fiona Gonçalves
Options:
- Contribute to this entry
- Include in personal glossary

17:46 Apr 22, 2008
Portuguese to English translations [PRO]
Bus/Financial - Finance (general) / accountancy terms
Portuguese term or phrase: substância sob a forma
As Demonstrações Financeiras foram elaboradas com base nos princípios contabilísticos da especialização ou acréscimo, do balanceamento, da efectivação das transacções, *da substância sob a forma*, ... (list continues).

Can anyone help me with this?
Many thanks.
Fiona.
Fiona Gonçalves
Portugal
Local time: 16:59
substance over form
Explanation:
http://www.google.co.uk/search?hl=en&q="substance over form"...

--------------------------------------------------
Note added at 5 mins (2008-04-22 17:51:15 GMT)
--------------------------------------------------

"The substance-over-form standard emphasizes the economic substance of an event even though its legal form may suggest a different result. An example is the practice of consolidating the financial statements of one company with those of another in which it has more than a 50 percent ownership interest."
http://encarta.msn.com/encnet/refpages/RefArticle.aspx?refid...

--------------------------------------------------
Note added at 18 hrs (2008-04-23 12:38:13 GMT)
--------------------------------------------------

«O principio contabilístico da substância sob a forma dita que: «as operações devem ser contabilizadas atendendo à sua substância e à realidade financeira e não apenas à sua forma legal»
http://www.dgsi.pt/jtca.nsf/a10cb5082dc606f9802565f600569da6...
Selected response from:

tom_michell
United Kingdom
Local time: 16:59
Grading comment
Many thanks Thomas.
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
4 +3substance over formtom_michell
5 +1substance under the form, substance under the form of
Leniel Macaferi


Discussion entries: 1





  

Answers


3 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
substance under the form, substance under the form of


Explanation:
substance under the form

--------------------------------------------------
Note added at 3 hrs (2008-04-22 21:21:53 GMT)
--------------------------------------------------

Under
(prep.)
Less specifically, denoting the relation of being subject, of undergoing regard, treatment, or the like; as, a bill under discussion.

Leniel Macaferi
Brazil
Local time: 12:59
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 24

Peer comments on this answer (and responses from the answerer)
agree  rhandler
13 mins
Login to enter a peer comment (or grade)

4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
substance over form


Explanation:
http://www.google.co.uk/search?hl=en&q="substance over form"...

--------------------------------------------------
Note added at 5 mins (2008-04-22 17:51:15 GMT)
--------------------------------------------------

"The substance-over-form standard emphasizes the economic substance of an event even though its legal form may suggest a different result. An example is the practice of consolidating the financial statements of one company with those of another in which it has more than a 50 percent ownership interest."
http://encarta.msn.com/encnet/refpages/RefArticle.aspx?refid...

--------------------------------------------------
Note added at 18 hrs (2008-04-23 12:38:13 GMT)
--------------------------------------------------

«O principio contabilístico da substância sob a forma dita que: «as operações devem ser contabilizadas atendendo à sua substância e à realidade financeira e não apenas à sua forma legal»
http://www.dgsi.pt/jtca.nsf/a10cb5082dc606f9802565f600569da6...

tom_michell
United Kingdom
Local time: 16:59
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 36
Grading comment
Many thanks Thomas.

Peer comments on this answer (and responses from the answerer)
agree  mariavaz
7 mins

agree  Andrea Munhoz
1 hr

agree  Fernando Domeniconi: http://www.abrema.net/abrema/sof_g.html
5 hrs
Login to enter a peer comment (or grade)




Return to KudoZ list


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also:



Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search