Comparability

Comparability is an enhancing quality of accounting.

An example is utilizing the LIFO inventory method year after year after year. Another example is using straight line deprecation for all furniture purchases year after year after year. This makes accounting statements easy to compare from year to year. It’s easy to see the similarities and differences.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/comparability/