Lukanina A.V.

Purpose. The variety of points of view on the problem of realization of the principle of substance over form in Russia makes it necessary to conduct a more in-depth study of the problem. Methods. The study is based on comparative analysis, comparison and evaluation. Results and scientific novelty. The implementation of the principle of substance over form in Russia is possible at the level of individual organizations at conducting of accounting and financial statements, as well as at the level of law enforcement (namely qualification of actions of organizations by the courts in the process of emerging economic disputes). The first aspect is difficult to determine due to objective reasons (prescription of the Russian Federation, the reluctance to disclose methods of accounting organizations, etc.), therefore, authors focused on the study of law enforcement. For this purpose the authors analyzed existing judicial acts, allowing to identify the cases of implementation of the principle of priority of the economic substance over legal form in practice or lack of such implementation.