comparability

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comparability

an approach to PAY determination in which levels or increases in pay are sought or offered which maintain a relationship to those for other industries or occupations. The notion of the going rate is a form of comparability in that workers seek pay increases which are similar to those being achieved or sought by others. See JOB EVALUATION, PAY DIFFERENTIAL.

comparability

an approach to WAGE determination in which levels or increases in wages for a particular group of workers or for an industry are sought or offered through COLLECTIVE BARGAINING, which maintains a relationship to those for other occupations or industries. Comparability can lead to COST-PUSH INFLATION.

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This research differs from the others, because in addition to reconciling these three themes, it investigated the evolution of comparability before, during, and after IFRS adoption (five-year period), in the emerging countries context (still poorly explored).

Comparability of accounting choices in subsequent measurement of fixed assets, intangible assets, and investment property in south American companies

Moreover, the fourth quarter has seen a solid return for purchased debt of 21 percent excluding items affecting comparability.

intrum justitia - YEAR-END REPORT 2014

Note that given a comparability graph G = G(V, E), we can find at least two partial orders on V induced by acyclic orientations of E whose comparability graphs (obtained as discussed above) agree precisely with G, and the number of such posets depends on the modular structure of G.

Graph orientations and linear extensions

The goal should be comparability not being monotonous.

Studying the effect of comparability capability of financial statements on the value created for the stockholders and owners' equity return

Secondly, due to the gaps and inconsistencies in the IFRS standards and the absence of industry-related accounting guidance, IFRS implementation has required that extensive judgement be used in selecting and applying IFRS accounting treatments, again reducing consistency and comparability.

IFRS: consistency, comparability remain a challenge

Perhaps a matrix approach should be applied to comparability based on identifiable and relevant factors.

Highlights

The Commission and the Member States take the view that these indicators should rely mainly upon statistical sources at EU level, supplemented only where necessary by information and data from national sources whose comparability is deemed acceptable.

EMPLOYMENT STATISTICS: PROPOSAL TO IMPROVE DATA COMPARABILITY

The problem of the nature of comparability is rendered more acute by the shift of comparative literature from a Eurocentric to a global discipline, though that may not appear to be the case.

Comparability

1988), but did not study score comparability in employment.

Employment testing of persons with specific learning disabilities

Also, restructuring costs related to the Trelleborg Offshore & Construction business area will be recognised as an expense in the fourth quarter of 2017 amounting to about SEK580m and will be recognized as an item affecting comparability.

Trelleborg announces measures to consolidate and adapt operations in oil & gas

Those supporting rules point out the contrary: that without the latter, there is no comparability and managers might be susceptible to greater manipulation of outcomes (Sunder, 2009; Schipper, 2003; D'Arcy, 2000).

Manager's discretionary power and comparability of financial reports: an analysis of the regulatory transition process in Brazilian accounting