Võrreldavuse

Võrreldavus (comparability) is a quality of information that allows users to identify similarities and differences between items, across entities and over time. In accounting and financial reporting, võrreldavus is treated as an enhancing qualitative characteristic that supports decision-making and the comparability of financial statements under standardized frameworks such as IFRS.

Achieving comparability relies on applying consistent accounting policies across periods and entities, using uniform presentation formats, and disclosing or restating figures when policies change. Where different policies or estimates are used, explicit reconciliations and notes help preserve comparability.

Inter-temporal comparability is strengthened by restating prior period figures when policies or measurement bases change, and by transparent disclosures of any changes. Cross-entity comparability depends on converging accounting policies and similar measurement approaches, especially when users compare performance or financial position across competitors or industries.

Limitations include unavoidable differences in businesses, jurisdictions, and regulatory environments; significant estimates, judgments, and industry-specific practices; and currency or inflation effects that can affect the ability to compare figures directly.

In practice, comparability supports analysis of trends, benchmarking, and cross-border investment decisions. It is a foundational quality alongside relevance and faithful representation in financial reporting.

Outside accounting, comparable concepts arise in statistics and data science, where consistent definitions and measurement methods are essential for valid comparisons.