可比性概念是一个在国际财务报告准则下提出的潜在的概念。
The concept of comparability is one of the underlying concepts brought forth under IFRS.
确保各现行活动之间具有兼容性和可比性，以及其中概念和定义的统一性。
Ensuring compatibility and comparability in the various on-going initiatives, as well as harmonisation of concepts and definitions among them.
论述比较文学又一研究方法——平行研究的概念、方式、范围、内容、种类和研究的可比性及文学性原则。
The essay discusses another research method of comparative literature—concept, pattern, content, kinds, comparability of research and literature rules.
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