Tense Comparison Theory is an important aspect of Icelandic grammar that pertains to the comparison of tenses and their usage. In Icelandic, there are three main tenses: the present tense, the past tense, and the future tense. These tenses are used to express actions or states of being at different points in time.

The Tense Comparison Theory states that the present tense is the most basic and neutral tense. It is used to describe actions happening in the present or actions that are a habitual occurrence. The past tense, on the other hand, is used to describe actions that have already happened and are completed. It is often used in narratives or to talk about past events.

The future tense is used to describe actions or events that will happen in the future. It expresses a level of uncertainty or possibility. The future tense is often used with words like “mögulega” (possibly) or “ef” (if) to indicate conditions or hypothetical situations.

Understanding the Tense Comparison Theory is crucial for learners of Icelandic as it helps them to correctly convey the time of actions or events in their speech and writing.