Lithology sense of displacement across the zone. In igneous rocks, small-scale structures are mostly observed in lavas such as pahoehoe versus ʻAʻā basaltic flows, and pillows showing eruption within a body of water or beneath ice. Unconsolidated surficial materials may also be given a lithology. This is defined by grain size and composition, and is often attached to an interpretation of how the unit formed. Surficial lithologies can be given to lacustrine, coastal, fluvial, aeolian, glacial, and recent volcanic deposits, among others. Examples of surficial lithology classifications used by the US Geological Survey are, "Glacial Till, Loamy", "Saline Lake Sediment", and
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