Introduction of Accounting Standards ◆Ⅴ aried terms, D Accounting norms n Accounting principles; n Accounting standards; I GAAP n International Accounting Standards, D Financial reporting standards; 959 Q Focus on substance, not form Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity11 Introduction of Accounting Standards ⧫Varied terms,  Accounting norms;  Accounting principles;  Accounting standards;  GAAP;  International Accounting Standards,  Financial reporting standards;  ,,, ⧫Focus on substance, not form;