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A fundamental computer capability. By comparing one set of data with another, the computer can locate, analyze, select, reorder and make decisions. After comparing, the computer can indicate whether the data were equal or which set was numerically greater or less than the other. See ASCII chart and computer. |
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In step with its mission to improve and enhance the quality, consistency and comparability of financial statements, the Financial Accounting Standards Board is seeking public comments on the topic of valuation guidance in financial reporting. The guidance also enhances financial statements' comparability by requiring all governments to account for insurance recoveries in the same manner (www. and Psychological Testing can be interpreted to support the practice of flagging when information on the comparability of scores across standard and nonstandard test administrations is lacking. |
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