Examlex
Primary succession
Percent Change
A mathematical calculation used to quantify the difference between two values as a percentage of the original value.
Analysis Period Amount
A specific value representing financial or operational data for a defined time frame used for analysis.
Common-size Statements
Financial statements that present line items as a percentage of a base figure, such as total assets or net sales, enabling easy ratio analysis.
Financial Statement Item
Any line item or element found on a financial statement, such as an income statement or balance sheet, representing the financial performance or position of a business.
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