Betekenis van:
understandability

understandability
Zelfstandig naamwoord
    • the quality of comprehensible language or thought

    Synoniemen

    Hyperoniemen

    Hyponiemen


    Voorbeeldzinnen

    1. economic reality and transparency: the accounting methods and financial reporting shall reflect economic reality, shall be transparent and shall respect the qualitative characteristics of understandability, relevance, reliability and comparability.
    2. The European Financial Reporting Advisory Group (EFRAG) was founded in March 2001 by the organisations representing preparers, users and accountancy professions involved in the financial reporting process; EFRAG provides opinions on whether the standard or interpretation to be endorsed complies with the Community law and, in particular, the requirements of Regulation (EC) No 1606/2002 as regards understandability, relevance, reliability and comparability as well as the true and fair principle as set out in Council Directives 78/660/EEC [2] and 83/349/EEC [3].