Raamatupidamiskohustuslane peab lähtuma sisu ülimlikkuse printsiibist, sest majandustehingute kajastamisel on esmatähtis nende sisu, mitte asjaolu, kuidas need on juriidiliselt vormistatud, kuigi üldjuhul majandustehingute sisu ühtib nende juriidilise vormiga, ei pruugi see alati nii olla.
Substance over form principle means that in recording business transactions, their substance is of utmost importance rather than how they have been legally formalised. Although in most cases the substance of business transactions corresponds to their legal form, this may not always be the case.
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