sammenlignelige

Sammenlignelige is a Danish adjective meaning capable of being compared. It is commonly used to describe data, figures, or metrics that can be compared across time, between entities, or against benchmarks. In accounting and financial reporting, the phrase sammenlignelige tal refers to numbers that are presented in a way that allows meaningful comparison with prior periods or with other entities.

Etymology and usage: The term combines the prefix sammen- (together, side by side) with lign (like, similar) and the suffix -elig (able). In practice, the concept emphasizes consistency and referability of figures so that differences reflect real changes rather than presentation or policy changes.

In accounting and corporate reporting: Samanlignelige tal are often achieved by restating prior-period figures when there are changes in accounting policies, presentation, or reclassifications. Companies publish sammenlignelige tal to help readers assess performance over time. If comparability is not possible for some items, the figures may be labeled non-comparable (ikke-sammenlignelige), and disclosures explain the reasons. The goal is to provide a true and fair view while enabling stakeholders to identify trends.

Related terms: Sammenligningstal (comparable figures), sammenlignelige nøgletal (comparable key figures), and ikke-sammenlignelige tal (non-comparable figures). The concept is widely used in Danish financial statements, annual reports, and analyses to support transparent benchmarking and time-series analysis.