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Перевод: comparability speek comparability


[существительное]
сравнимость


Тезаурус:

  1. As a contributor to a recent survey on "comparability in social research", published under the auspices of the British Social Science Research Council, sagely observes: "a great deal can go wrong at the recording stage which may make subsequent analysis difficult or even impossible".
  2. Thus, the Conservative attack on inflation and public-sector wage explosions was in part nullified by the Clegg awards on pay comparability.
  3. The purpose of the comparability and improvements project is to revise existing international accounting standards to permit fewer free choices of accounting treatment for like transactions and events and to require better disclosures.
  4. The crunch comes for international harmonisation The International Accounting Standards Committee's comparability project is reaching a critical stage
  5. The International Accounting Standards Committee continues its whirlwind progress on the Comparability and Improvements Project, with the publication of its sixth exposure draft in three months.
  6. The important question is this: is the ASB putting too much stress on reliability and comparability at the expense of relevance?
  7. Variations in workload and other factors between trials may affect comparability.
  8. Following reconsideration of each issue in the light of comments received, the IASC issued a Statement of Intent on the comparability of financial statements in July 1990, which sets out 21 E 32 proposals which will be incorporated in revised IASs without substantive changes, and five E 32 proposals that have been deferred pending further work on financial instruments.
  9. Reconsideration of the issues raised in E 37, E 38 and E 39 and the finalisation of the standards on each will enable the Board to reconfirm the package of changes set out in the Statement of Intent on the comparability of financial statements.
  10. But for comparability with the other approaches, we retain the idea of a realm of political activity capable of determining state policy.
  11. In terms of the ASB's proposed statement of principles (see ACCOUNTANCY , September 1991, pp 99-;103), fudgeable information lacks the primary characteristic of reliability, and the secondary characteristic of comparability.
  12. BDO then agreed with the participants what information would be prepared and on what bases, so as to ensure comparability.
  13. The World Bank does its best to adjust the estimates made by the individual countries for comparability, but the process is inevitably inexact.

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