Understandability

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Understandability

The articulation of financial terms in words whose meanings can be understood by a layperson.
References in periodicals archive ?
Two new requirements have raised the threshold for the adequacy of audit documentation: that workpapers should be understandable to experienced auditors having no connection to the audit and that oral explanations may be used only to explain or clarify written documentation.
The most understandable movement Katie could make would involve a banner and a scud to her beloved's napper.
To an extent, that's understandable. In Katrina's wake, public officials at all levels flailed about in an embarrassing display of ineptitude and evasion, spinning while New Orleans drowned.
His legacy lies in his vision, the strict principles by which he conducted his research, and above all, his unmatched talent for translating the physical complexities of the pulp fibres, which form the basis of f our industry, into understandable and useable knowledge.
Reports of academic research are seldom presented as a personal adventure and almost never in language understandable to those outside the particular academic discipline.
The author manages to cover these topics while keeping the book understandable for readers with nontechnical backgrounds.
Parables for Life in the 21st Century: Modern Parables You Can Apply in Business and in Your Personal Life is an anthology of twenty-four current stories, each with a readily understandable and relevant moral.
When President Clinton signed the Healthcare Insurance Portability and Accountability Act (HIPAA) into law in 1996, little did the industry realize the complexity that would be involved in getting the new data files translated and normalized into understandable and useful reports.
The papers address economic issues from a non-technical viewpoint readily understandable by lawyers and policy-makers, OUP said.
Hegt said a good tax system needs to be understandable to taxpayers and to those who administer it.
Consistent, comparable and understandable financial information is the lifeblood of commerce and investing.
The mayor's concerns described in the article were certainly understandable. What was less understandable was a letter from Bishop Fabbro of London, distributed four days later at Sunday Mass.