Examlex
Match each definition with the correct term below.
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Horizontal Analysis
A financial analysis technique that compares historical financial data across a series of periods to identify trends and changes.
Financial Statement Item
An individual line item or component that appears in a financial statement such as the balance sheet or income statement.
Common-size Statements
Financial statements that display line items as a percentage of a common base figure, facilitating comparisons across time periods or companies.
Comparative Financial Statement
Comparative financial statements present the financial position and results of operations for a business across multiple periods, allowing for analysis of trends and financial performance over time.
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