The aim of the research is to develop methods that would allow comparing the statistical parameters of Latvia at differing
administrative divisions, thereby solving the problems that arise in the case of discrepancy of borders. As part of the work, the
developed method was implemented in order to assess the suitability of the created tool for mathematical analysis of statistical
parameters on Latvia. The territory examined in the work is Latvia; the discrepancy of borders was examined by comparing the parish
borders of 1935 with the parishes of 2000. Therefore it was necessary to create a transfer matrix in order to link the administrative
borders of both periods. The transfer matrix was prepared in GIS environment, combining the parish borders of 1935 and 2000. By
conducting transformation of parish parameters at differing administrative divisions and making a transfer from the parish borders of
1935 to 2000, it is possible to obtain relatively accurate value of the relevant parameter within the present-day borders. The obtained
value can be used as a quantitative indicator, allowing for quantitative comparison of temporal changes of the relevant parameter
at differing administrative divisions, and the value of those changes in the examined territories can be used in subsequent statistical
analysis of the results. By transforming the arable land proportion in rural parishes of 1935 in accordance with the parish borders of
2000, it was possible to carry out temporal comparison of this parameter with its value in 2001.