The process of comparing consecutive financial statements by examining the increases or decreases between the periods in terms of absolute dollars and percentages.

A type of financial statement analysis that involves calculating the absolute amount and the percentage of the increase or decrease in a specified financial statement from one reporting period to another. Contrast with vertical analysis.

One component of financial statement analysis. This method involves financial statements reporting amounts for several years. The earliest year presented is designated as the base year and the subsequent years are expressed as a percentage of the base year amounts. This allows the analyst to more easily see the trend as all amounts are now a percentage of the base year amounts. To Top

The process of comparing actual or projected results of a business, normally with the objective of detecting trends or anomalies.

One or two simple methods used for analyzing financial statements.

In substance defeasance Income statement statement of operations