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nursing Ease with which written or printed material can be read and understood; important in assessment of patient teaching.
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The Firm also agrees that the changes to the net assets classes and many of the disclosure requirements will improve the understandability and usefulness of the information provided in the financial statements.
Here again is a trade-off between understandability and mathematical tractability for information loss.
From the standpoint of a statistician, I found the mathematical rigor to be of a very low level (for the rigor, consult some of the many references that they cite) but the understandability very high.
3) Understandability means that a person with "a reasonable understanding of government and public finance activities and of the fundamentals of governmental financial reporting," who is willing to both study a financial report "with reasonable diligence," and to apply "relevant analytical skills" should understand what is being presented.
In addition, we strongly recommend member companies consider filing their own comment letter to express the views of their companies on the practical application of the guidance, the understandability of the guidance and any kudos or concerns.
The solution is a reform statute that would require all government agencies to reduce their regulatory requirements to a limited number of pages, written in clear, simple English and field tested for understandability by ordinary citizens.
The redundant manner of presentation detracts from its logical flow of information, readability, and understandability.
2 (1980) indicates that there are five main qualitative characteristics of accounting information: understandability, relevance, reliability, comparability, and consistency.
All nurses interviewed to date (10/26 unit PD nurses) including the nephrology nurse practitioner expressed satisfaction with the new tool rating it on average, "10 out of 10" on: simplicity, usefulness, and understandability (post-study).
With regard to the financial reporting process in particular, interviewees recommended ensuring relevance and understandability to users of financial reporting, reducing complexity in financial reporting standards, easing the burden of financial reporting on smaller and/or nonlisted companies, and using a single set of principles-based, high-quality financial reporting standards in global capital markets.
Based on the Board's feedback, the bylaws were given a good "read," not only for content, but for logical consistency, understandability, reflection of actual practice, language, procedure and redundancy.