Comparative statements present financial data of two or more periods side by side to show absolute and percentage changes over time. Since they involve comparison across time periods, they are a form of horizontal analysis. Common size statements, by contrast, are a form of vertical analysis.
Comparative statements are the form of:
CUET UG 2022 — Accountancy Financial Statements
2022mcqeasy
Comparative statements are the form of:
Official previous-year question
Held on 8 Aug 2022 · Verified 13 Jul 2026.
Options
- A
horizontal analysis
- B
vertical analysis
- C
horizontal analysis and vertical analysis both
- D
none of the above
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