Some examples and use cases from the internet:

Some examples and use cases from the internet:

• While judgement is always required in assessing materiality, this Standard bases the recognition and disclosure decision on data for the interim period by itself for reasons of understandability of the interim figures.
• In determining a systematic manner, the entity shall consider the effect on the understandability and comparability of its financial statements.
• (a) 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.
• The package that has been agreed in the Constitution is, nonetheless, one that takes the European Union forward in a number of ways as regards democracy, efficiency, transparency and understandability of the Union.
• An entity shall not reduce the understandability of its financial statements by obscuring material information with immaterial information or by aggregating material items that have different natures or functions.
• Article 3 Basic accounting assumptions The following basic accounting assumptions shall apply: (a) 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.
• 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.
• they meet the criteria of understandability, relevance, reliability and comparability required of the financial information needed for making economic decisions and assessing the stewardship of management.

• Will the Commission adjust its approach so that, rather than emphasising lighter regulation and reducing red tape for businesses, the priority of its policy is ease of payment and comprehensibility of invoices for private individuals and consumers?
• What they ask of us is clarity in decision
• making, precision and comprehensibility in the division of its competences.
• Linguistic improvement for the sake of comprehensibility.
• Change to the title for the sake of better comprehensibility.
• It is therefore logical to make good any shortcomings relating to the comprehensibility of the language used.
• however, the competent authorities may allow abridgement of this information with a view to achieving greater comprehensibility of the listing particulars.
• Thus, European regulations are not shining examples of clarity and comprehensibility.