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_____ popularized the term "identity" in the 1960s.
Trend Balance Sheet
A financial statement that shows the changing balances of each account over a series of periods, helping in analyzing trends over time.
Comparative Balance Sheet
A financial statement that presents the assets, liabilities, and equity of a company at different points in time for comparison.
Vertical Analysis
An approach to analyzing financial statements where every item listed under the key account categories of assets, liabilities, and equity is shown as a percentage of the total figure for that category.
Horizontal Analysis
A financial analysis technique that compares line items in financial statements over a period of time, to identify trends or significant changes.
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