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Knapp Case Assignment 1.7 Lincoln Savings and Loan Associations Essay Preview: Knapp Case Assignment 1.7 Lincoln Savings and Loan Associations Report this essay THEOPHILUS ANKAMAHKNAPP CASE ASSIGNMENT1.7 LINCOLN SAVINGS AND LOAN ASSOCIATIONSSubstance 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.