Comparability

comparability
A quality of accounting information that facilitates the comparison of financial reporting of one company to the financial reporting of another company.
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comparability
ability to rank companies so as to facilitate financial decisions.

COMPARABILITY - is the quality or state of being similar or alike.
COMPARABLE - a publicly traded company with similar characteristics to a private company that is being ...

comparability The accounting principle that allows the financial information from one period to be compared to that of another period; also, the comparison of financial information of two or more businesses.

comparability Users evaluate accounting information by comparison. Similar companies account for similar transactions in similar ways. Another goal is comparison of one company's information from one period to the next (consistency).

Comparability - The quality or state of being similar or alike.
Compensating differential - A difference in wages that arises to offset the non­monetary characteristics of different jobs.

new comparability plan: A special type of profit sharing plan that generally allocates different contribution levels to different groups of employees within the plan.

Comparability: Can the information presented by a company be compared to that of its competitors?
Consistency: Is the manner in which the financial information is compiled and presented the same period after period?

Comparability is the relationship between two pieces of information in which the data between the two has been prepared using the same accounting policies for a corporation or for different corporations in order that they may be logically compared.

COMPARABILITY ANALYSIS -- Comparison of controlled transaction conditions with conditions prevailing in transactions between independent enterprises (uncontrolled transactions).

SUMMARY AND RATING: We don't show a graph of earnings per share because accounting and taxability changes over the years distort comparability.

Comparability means, for example, that the difference between 5 and 2 is the same as the difference between 12 and 9. Measures such as height and weight use cardinal numbers.

The International Monetary Fund, which strives for international comparability, defines the balance of payments as "a statistical statement for a given period showing ...

Economists generally prefer to use effective annual rates to allow for comparability. In finance and commerce, the nominal annual rate may however be the one quoted instead.

This is not only due to lack of comparability, but also because intellectual property is generally not developed to be sold, and many sales are usually only a small part of a larger transaction and details are kept extremely confidential.

The purpose of the SIC is to facilitate comparability of establishment data describing various facets of the US economy.

With the increasing globalisation of financial markets and of companies, the use of a single set of financial reporting standards across countries is viewed as having increased the comparability of financial statements across borders.

Significant credits or charges resulting from transactions or events that, in the
view of management, are not representative of normal business activities of the period and that
affect comparability of earnings.

Developed by the United States, Canada, and Mexico to provide comparable statistics of industrial production across the three countries and replace SIC. NAICS also provides for increased comparability with the International Standard Industrial ...

The Standard Industrial Classification (SIC) code is a numbering system established by the Office of Management and Budget that identifies companies by industry. It is used to promote the comparability of economic statistics from various facets of ...

Here, securities are priced in terms of yield pickup relative to a comparable treasury. This comparability is often in terms of maturity though duration or average life become more meaningful for securities which have option characteristics.

Survey conducted with other employers in the same labor market to determine pay levels for specific job categories. Generally wage and salary surveys are conducted in the surrounding community or metropolitan area for the purposes of comparability.

to facilitate the collection, tabulation, presentation and analysis of data relating to establishments, and
to provide uniformity and comparability in the presentation and analysis of statistical data describing the North American economy.

The annual percentage rate is important as a standardized measure of the cost of borrowing money; the annual percentage rate allows for the comparability of interest rates across lenders.

A number used in the denominator of the ratio between the total value of an index and the index divisor. The number, which typically has little mathematical rationale behind it, remains consistent and therefore enables comparability within the index ...

A numbering system established by the Office of Management and Budget that identifies companies by industry. It is used to promote the comparability of economic statistics from various facets of the U.S. economy.

accounting regulations is to provide decision-related information for a large circle of parties involved in the submission of annual accounts while maintaining the basic principles of comprehensibility, relevance to decision-making, comparability and ...

invented by the Executive Office of the President, Office Management and Budget, for the purpose of facilitating the collection, tabulation, presentation, and analysis of data relating to establishments and for promoting uniformity and comparability ...

See also: Expense, Values, Accounting period, Generally accepted accounting principles, Banks