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Theoretically, the research is grounded in the idea that IFRS adoption increases comparability of financial statements, since this goal provides their adoption with a basis.
Consolidated income rose by 8 percent and operating earnings increased by 13 percent compared with the yearearlier period, adjusted for currency effects, revaluations of purchased debt portfolios and items affecting comparability.
Comparability graphs have been largely discussed in the literature, mainly due to their connection with partial orders and because they are perfectly orderable graphs and more generally, perfect graphs.
Comparability capability is defined as: "it is a qualitative characteristic of information which enables the user to determine the similarities and differences between the two sets of economic phenomena".
Explaining the issues behind the lack of consistency and comparability emerging from the study the firm identified four key themes.
The effort required to assess comparability is directly proportional to one's understanding of one's product and process--keep records of relevant data from research onwards in a readily accessible form.
It is simply that the size of the associated uncertainties approach comparability with the actual result in the region of LoD.
Although the cost impact sometimes can be mitigated by arcane techniques such as demonstrating the comparability of benefits through an actuarial analysis or offsetting the other employer's contributions against the amount otherwise due under the PC's plan, such approaches can be cumbersome and subject to some uncertainty.
The concern has been comparability, and the district has addressed comparability,'' said Regina Rossall, assistant superintendent of educational services.
Summary: The European Commission adopted on December 2 a report which recommends a series of measures designed to improve the comparability of statistics on the employment market and to develop new indicators to facilitate the monitoring and evaluation of the progress achieved by the Member States of the European Union in implementing the European employment strategy.
If we are reflecting theoretically on the nature of comparative literature, then we need to attempt to work out the basis of comparison in literary studies, the nature of comparability itself.