Читать книгу Financial Accounting For Dummies - Maire Loughran - Страница 23

Comparability means the quality of the information is such that users can identify differences and similarities among companies they are evaluating — or among different financial periods for the same company. For example, users need to know what particular GAAP the different companies they are examining are using to depreciate their assets. Without this knowledge, the users cannot accurately evaluate the relative worth of one company over the other.