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 Financial Reporting Standard Applicable in the UK and the Republic of Ireland It is also recognized in the International Accounting Standards Board’s Conceptual Framework.

• in-barrier option
• in-basket test
• in bond
• incentive system
• incestuous share dealing
• inchoate instrument
• incidence of taxation
• income
• income bond
• income redistribution
• income share
• income smoothing
• incomes policy
• income statement
• income stock
• income tax
• income tax allowances
• income tax code
• income tax year
• income velocity of circulation
• incompatibility
• inconvertible currency
• inconvertible paper money
• incorporated company
• Incorporated Society of British Advertisers Ltd