Lithology 7. The naming of a lithology is based on the rock type. The three major rock types are sedimentary, igneous, metamorphic. Sedimentary rocks are further classified by whether they are siliciclastic or carbonate. Siliciclastic sedimentary rocks are then subcategorized based on their grain size distribution and the relative proportions of quartz, feldspar, and lithic (rock) fragments. Carbonate rocks are classified with the Dunham or Folk classification schemes according to the constituents of the carbonate rock. The name of an igneous rock requires information on crystal size and mineralogy. This classification can often be performed with a QAPF diagram. Metamorphic rock
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