Artículo 5.2. PS 1 Paragraph 5.2

That information is more useful to users if it is also: (a) understandable; (b) comparable with information provided by the entity in previous periods, and with information provided by other entities; and (c) provided in a way that enhances its verifiability. Note The completeness, understandability and comparability of information in management commentary all rely on that information being provided as a well-integrated, coherent whole. Chapter 6 sets out the requirements for coherence of information in management commentary.