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 dude-lis

link 9.07.2007 19:41 
Subject: Items affecting comparability
Интересует именно этот заголовок:

Items affecting comparability

Контекст:
Items affecting comparability
This item includes events and transactions with significant effects, which are relevant for understanding the financial per¬formance when comparing income for the current period with previous periods, including:
•Capital gains and losses from divestments of product groups
or major units
•Close-down or significant down-sizing of major units or activities
•Restructuring initiatives with a set of activities aimed at reshap¬
ing a major structure or process
•Significant impairment
•Other major non-recurring costs or income

 Alex16

link 10.07.2007 5:20 
Например, факторы, влияющие на возможность сравнения (сопоставления) данных (показателей и пр.)

 

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