comparable items
[/ˈkɒmpərəbl̩ ˈaɪtəmz/]
noun phrasepl: comparable items
itens comparáveis
1. Objects, products, or data points that share similar characteristics and can be measured or evaluated against each other using the same criteria
When analyzing market trends, we need to compare comparable items from different time periods.
Ao analisar tendências de mercado, precisamos comparar itens comparáveis de diferentes períodos.
2. In real estate and retail, products or properties with similar features, location, condition, and specifications that can be used for pricing analysis
The appraiser used comparable items to determine the fair market value of the house.
O avaliador usou itens comparáveis para determinar o valor justo de mercado da casa.
3. In accounting and finance, assets or inventory items that have equivalent characteristics for financial reporting purposes
The inventory audit focused on comparable items to ensure accurate valuation.
A auditoria de estoque focou em itens comparáveis para garantir avaliação precisa.
The term 'comparable items' is fundamental in North American and Brazilian business, real estate, and accounting practices. In the USA, it's widely used in real estate valuation (comparable sales or 'comps'), while in Brazil it's increasingly common in international business contexts and financial reporting due to IFRS adoption. The concept reflects a data-driven approach to valuation and analysis prevalent in both cultures.
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