Chemical substance can be transmuted into another element through a nuclear reaction. This is so, because all of the atoms in a sample of an element have the same number of protons, though they may be different isotopes, with differing numbers of neutrons. As of 2012, there are 118 known elements, about 80 of which are stable – that is, they do not change by radioactive decay into other elements. Some elements can occur as more than a single chemical substance (allotropes). For instance, oxygen exists as both diatomic oxygen (O) and ozone (O). The majority of elements are classified as metals.
Substance over form Substance over form Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will show the overall financial reality of the entity (economic substance), rather than the legal form of transactions (form). In accounting for business transactions and other events, the measurement and reporting is for the economic impact of an event, instead of its legal form. Substance over form is critical for reliable financial reporting. It is particularly relevant in cases of