Examlex
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Horizontal Analysis
A financial statement analysis method that compares line items in a statement to those of previous periods to determine changes over time.
Financial Statements
Formal records of the financial activities of a business, person, or other entity, providing an overview of financial performance and position.
Vertical Analysis
A financial statement analysis method where each entry for each of the three major categories (assets, liabilities, and equity) is represented as a proportion of the total.
Common Size Analysis
A financial analysis technique that converts each line of financial statement data to a percentage of a base amount.
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