John Gough (natural philosopher) wife and seven of their children. He was buried in the parish churchyard of Kendal. Gough had wide-ranging scientific interests. He published papers in natural history, mechanics, mathematics, chemistry, and experimental physics. One of his most interesting pieces of work was an investigation into the properties of natural rubber or Caoutchouc. He was the first to describe the heat released when a rubber band is quickly stretched, the heat being detected by the lips to which the band is pressed. When stretched rubber is heated, it contracts, a reversal of the normal behaviour of materials when heated. Gough published these
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