The Decline of Substance over Form in Accounting

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Dov Fischer ◽  
Ortal Ellman ◽  
Sholom Schochet
Keyword(s):  
Conceptual Framework ◽  
Legal Thinking ◽  
Classical Philosophy

Abstract “Substance over form” is a traditional accounting maxim that has also influenced legal thinking and has its roots in classical philosophy. “Substance over form” states that accountants do not record transactions based on the outward form of the transaction but discern its economic substance and report accordingly. Nevertheless, “substance over form” has been deemphasized by the FASB’s conceptual framework in recent decades, to the point that an internal debate now rages over whether accountants and auditors have a right and responsibility to put substance over form. FASB must therefore make its position clear on where it stands in this debate.

Evaluating research in developmental disabilities: a conceptual framework for reviewing treatment outcomes

1999 ◽  
Vol 41 (1) ◽  
pp. 55-59 ◽  
Author(s):  
Charlene Butler ◽  
Henry Chambers ◽  
Murray Goldstein ◽  
Susan Harris ◽  
Judy Leach ◽  
...  
Keyword(s):  
Developmental Disabilities ◽  
Conceptual Framework ◽  
Treatment Outcomes

Understanding Why Older People Develop a Wish to Die

Crisis ◽  
2011 ◽  
Vol 32 (4) ◽  
pp. 204-216 ◽  
Author(s):  
M. L. Rurup ◽  
H. R. W. Pasman ◽  
J. Goedhart ◽  
D. J. H. Deeg ◽  
A. J. F. M. Kerkhof ◽  
...  
Keyword(s):  
Older People ◽  
Cohort Studies ◽  
Conceptual Framework ◽  
Life Events ◽  
Traumatic Life Events ◽  
Quantitative Studies ◽  
Wish To Die ◽  
Open Coding ◽  
Death Wishes ◽  
Depth Interviews

Background: Quantitative studies in several European countries showed that 10–20% of older people have or have had a wish to die. Aims: To improve our understanding of why some older people develop a wish to die. Methods: In-depth interviews with people with a wish to die (n = 31) were carried out. Through open coding and inductive analysis, we developed a conceptual framework to describe the development of death wishes. Respondents were selected from two cohort studies. Results: The wish to die had either been triggered suddenly after traumatic life events or had developed gradually after a life full of adversity, as a consequence of aging or illness, or after recurring depression. The respondents were in a situation they considered unacceptable, yet they felt they had no control to change their situation and thus progressively “gave up” trying. Recurring themes included being widowed, feeling lonely, being a victim, being dependent, and wanting to be useful. Developing thoughts about death as a positive thing or a release from problems seemed to them like a way to reclaim control. Conclusions: People who wish to die originally develop thoughts about death as a positive solution to life events or to an adverse situation, and eventually reach a balance of the wish to live and to die.

The Beginning of a Conceptual Framework

1984 ◽  
Vol 29 (12) ◽  
pp. 967-968
Author(s):  
Ernst G. Beier
Keyword(s):  
Conceptual Framework

Adverse outcome pathways: A conceptual framework to support ecotoxicology research and risk assessment

2011 ◽  
pp. n/a-n/a ◽  
Author(s):  
Gerald T. Ankley ◽  
Richard S. Bennett ◽  
Russell J. Erickson ◽  
Dale J. Hoff ◽  
Michael W. Hornung ◽  
...  
Keyword(s):  
Risk Assessment ◽  
Conceptual Framework ◽  
Adverse Outcome ◽  
Adverse Outcome Pathways
Sign in / Sign up

Export Citation Format

Share Document