Each exchange-priced transaction will present some combination of favorable and/or unfavorable effects on the enterprise concerned. In order to segregate unlike transaction effects and to aggregate like transaction effects, account categories are named and given bilateral form. Each transaction, in turn, speaks of the experience of that enterprise.
(2016), "Related Form and Substance", A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays (Studies in the Development of Accounting Thought, Vol. 20), Emerald Group Publishing Limited, pp. 209-214. https://doi.org/10.1108/S1479-350420160000020045Download as .RIS
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