Comparative
In accounting, comparative means a prior period column.
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Authority
This definition follows Reg S-X 3-01, 3-02.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
Comparative, in use
Quoted from the 4 documents that use the word — what it does to an interface, in the spec's own sentence.
Comparative columns state their own resolved period; the header never says "Prior".
A restated comparative is labeled "Restated" in the column header with a footnote naming the reason.
Comparative columns: this date vs. prior period end vs. prior year end.
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
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Components that render this
The concept is not documentation-only. These are the components that name it in their specification, grouped and stated exactly as the catalog states them.
Components that render the terms it depends on
Little in the catalog names this concept outright, but its definition is built out of others that are named. These render period.
4Swaps & FX
Family spec5Ledger & tables
Family spec9Accounting core (GL)
Family spec11Payables (AP)
Family spec12Close, controls & consolidation
Family specTerms this one depends on
Also in Statements
Work with this concept
The calculators that compute it and the ledger payloads that carry it. A definition is where a reader starts; these are where they go next.
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.