Various forms of information about reported performance measures that provide a basis for assessing the level of or changes in results. This may take various forms-for example, comparisons of reported information with (a) several earlier fiscal years, (b) targets established by the entity including targets established as part of the budgetary process, (c) externally established norms or standards of performance, (d) other parts or subunits of the same entity, or (e) other, comparable entities.