comparative financial statements

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Comparative Financial Statements

Financial statements from different quarters or years that are set side-by-side to gauge how a company has performed over time. This is useful when determining whether a company's earnings, revenue, or other items are considered "good." It also helps in predicting future performance.

comparative financial statements

Financial statements, the current statement and the statement from the previous accounting period, presented together for comparative purposes.
References in classic literature ?
But the dining out, being, as I have stated, a constant element, does not in the least affect a comparative statement like this.
Besides, the applicant sought a comparative statement of the construction at House 2, Street 60, F-7/4, Islamabad, where Justice Siddiqi currently lives, before and after its allotment to him.
PESHAWAR -- Peshawar achieved first position, Abbottabad second and Lakki Marwat 3rd position in the recovery of arms and ammunitions in Khyber Pakhtunkhwa police, said a comparative statement of KP police here Monday.
In its Comparative Statement of Revenues document obtained by the BusinessMirror, the Office of the City Treasurer (OCT) of Manila said its total revenue collection for January rose to P4.61 billion, from P4.53 billion in the same period last year.
He gave details of comparative statement of various items for EU exports which were entitled to these concessionary rates.
"According to the comparative statement of tender result for the construction of National Institute of Electronics Islamabad, M/s NCL won the bid with a quote of Rs 70.704 million, while M/s Malik Abdul Hanan and Sons were the second-lowest bidder with a quote of Rs 95.303 million," the sources said.
Sample orientation Max Tensile Tensile strain Modulus at 0.50% sequence in deg strength (MPa) 0.50% Strain (GPa) (CROSSPLY) [0.sup.0] 358 189.8 37.96 [20.sup.0] 206.9 151.1 30.33 [30.sup.0] 117.6 94.52 18.9 [40.sup.0] 82.1 51.07 10.21 [45.sup.0] 64.8 52.7 10.54 [55.sup.0] 74.3 54.46 10.89 [60.sup.0] 101.3 54.28 10.86 Table 2: Comparative statement of tensile test results and volume fraction of glass loading.
A spokesman said that readers would infer that the headline claim of "most qualifications" was a comparative statement that implied Specsavers optometrists held more qualifications than other optometrists and were therefore better qualified.
The 2007 edition of this annual report contains statistics on the status of adherence to international conventions on narcotic drugs, estimated 2008 demand for narcotic drugs in each country, statistical information on the global manufacture and consumption of each drug, and a comparative statement of estimates and statistics for 2006.
A threshold issue under the professional rules when analyzing the restriction on comparative statements, such as ones referring to Super Lawyers, is whether a particular statement is "factually substantiated." If a comparative statement is factually substantiated, then it is not misleading under any state professional responsibility rules, with the exception of New Jersey, Oregon, and Alabama.
We have audited, in accordance with generally accepted auditing standards, the Condensed Comparative Statement of Financial Position of Photo Marketing Association International as of September 30, 2006 and 2005, and the related comparative statements of revenue, expenses, and net assets for the years then ended; and in our reports dated November 16, 2006 and November 16, 2005, we expressed an unqualified opinion on those comparative financial statements.

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