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Home > Terms > Spanish, Latin American (XL) > esencia sobre forma
esencia sobre forma
Es el principio que establece que las transacciones y otros eventos se constituyen y se presentan de acuerdo a su esencia y a su realidad económica y no solamente de acuerdo a su forma legal.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Financial services
- Category: Accountancy
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