comparability

comparability
The accounting principle that financial information for a company should be comparable with financial information for other similar companies. Comparability is one of the most important characteristics of useful financial information. The concept is defined in the Accounting Standards Board's Statement of Principles and in Financial Reporting Standard 18, Accounting Policies.

Accounting dictionary. 2014.

Игры ⚽ Поможем сделать НИР

Look at other dictionaries:

  • comparability — n. a similarity allowing comparison; an approximate equivalence. Syn: comparison, compare, equivalence. [WordNet 1.5] …   The Collaborative International Dictionary of English

  • comparability — index analogy, balance (equality), collation, correspondence (similarity), identity (similarity) …   Law dictionary

  • Comparability — See also: Comparison In mathematics, any two elements x and y of a set P that is partially ordered by a binary relation ≤ are comparable when either x ≤ y or y ≤ x. If it is not the case that x and y are comparable, then they are called… …   Wikipedia

  • comparability — The accounting principle that financial information for a company should be comparable with financial information for other similar companies. Comparability is one of the most important characteristics of useful financial information. The concept …   Big dictionary of business and management

  • comparability — palyginamumas statusas T sritis Švietimas ir mokslas apibrėžtis Įvertinimo laipsnis, rodantis, kiek objektai, duomenys, informacija ar kitokie dalykai tarpusavyje gali skirtis arba skiriasi. atitikmenys: angl. comparability pranc. comparabilité,… …   Aiškinamasis kvalifikacijų sistemos terminų žodynas

  • comparability — comparable ► ADJECTIVE 1) able to be likened to another; similar. 2) of equivalent quality. DERIVATIVES comparability noun comparably adverb …   English terms dictionary

  • comparability study — noun A comparison of wages, conditions, etc in different jobs, or the same job in different areas, usu in order to determine future levels of wages • • • Main Entry: ↑compare …   Useful english dictionary

  • Comparability graph — In graph theory, a comparability graph is an undirected graph that connects pairs of elements that are comparable to each other in a partial order. Comparability graphs have also been called transitively orientable graphs, partially orderable… …   Wikipedia

  • comparability of qualifications — kvalifikacijų palyginamumas statusas T sritis Švietimas ir mokslas apibrėžtis Formaliųjų kvalifikacijų (diplomų ir pažymėjimų) atitikties laipsnis sektoriniu, regioniniu, nacionaliniu ar tarptautiniu lygiais. atitikmenys: angl. comparability of… …   Aiškinamasis kvalifikacijų sistemos terminų žodynas

  • comparability — noun Date: 1843 the quality or state of being comparable …   New Collegiate Dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”