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).
Moreover, the fourth quarter has seen a solid return for purchased debt of 21 percent excluding items affecting comparability
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.
The goal should be comparability
not being monotonous.
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
Perhaps a matrix approach should be applied to comparability
based on identifiable and relevant factors.
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.
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.
1988), but did not study score comparability
The total Husqvarna Group's sales and operating income adjusted for exchange rate effects and items affecting comparability
, increased by 6 percent and 7 percent respectively, compared to the first quarter previous year.
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
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).