Comparison calibrations (CCs) are important in metrology, as usually h
igh-precision measurements are performed by comparison to a known refe
rence with the use of a comparator, that is, of an instrument capable
of accurately measuring differences or ratios, which are small to the
values of the measurand. This is, for example, the case of mechanical
quantities, such as mass and volume, and of electrical quantities, suc
h as voltage, capacity, resistance and frequency. The paper examines t
he mathematical aspects of CCs, with particular attention to recent de
velopments in time and mass metrology.