comparabilité

Comparabilité (often translated as comparability in English) refers to the ability of users to identify similarities and differences between economic events, entities or periods by looking at financial information. In accounting and financial reporting, comparabilité is a key qualitative characteristic that enables investors, creditors and analysts to compare financial statements across entities and over time. It is fostered by applying consistent accounting policies, presenting information in a uniform format, and providing information from prior periods for comparison.

To improve comparabilité, entities should adhere to the same accounting framework and maintain policy choices over time. When a policy change occurs, the entity should disclose the nature and effect of the change and, when practicable, restate prior-period figures to preserve comparability. Notes and reconciliations help users understand differences arising from exceptional items, estimates, or jurisdictional requirements.

Comparabilité can be affected by legitimate differences such as varying regulatory environments, tax rules, currency translations, or industry practices. In such cases, clear disclosures, segment reporting, and reconciliations aid interpretation and enable meaningful comparisons.

Comparabilité is related to, but distinct from, consistency. Consistency concerns applying the same methods within the same entity across periods, whereas comparabilité focuses on facilitating comparisons between different entities or periods. The concept is recognized in international and national accounting standards as part of the framework for useful, faithful financial reporting.