The Spirit of Accounting: Comparability: Defined and Redefined


We're bringing back this column from May 2008 because it makes points that many still misunderstand. Specifically, assertions that one set of global standards would bring greater "comparability" echoed through speeches and press announcements on this topic coming from the Securities and Exchange Commission, the Financial Accounting Standards Board, the American Institute of CPAs, the big firms, and others, but especially the International Accounting Standards Board.

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