comparative financial statements

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.

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References in periodicals archive ?

Comparative financial statements for 2001 have been reclassified to provide consistent presentation.

Fiserv Reports Record Earnings for First Quarter of 2002

Comparative financial statements and selected financial ratios prepared under both Opinion no.

Employee stock option accounting changes

The review consisted of an examination of the company's corporate disclosure, including in particular the company's comparative financial statements.

OSC Completes Review of Green Environmental's Corporate Disclosure

The comparative financial statements results and financial results up to May 1, 2000 represent the financial results of Nortel Networks Limited, formerly known as Nortel Networks Corporation.

Nortel Networks Reports Record Second Quarter Results, Raises Outlook for 2000 and Sets Outlook for 2001

Auditors who usually use the comparative financial statements framework mention figures for two years," said Gilmour.

IFAC develops audit guidance on accounting for comparatives

Accordingly, Kinross will hold a meeting of its Board of Directors later this week to adopt the new methodology and approve the unaudited, preliminary financial statements for the year ended December 31, 2004 and the restated, comparative financial statements for the year ended December 31, 2003.

Kinross Provides Status Update on Late Filing of Financial Statements

In a review of its comparative financial statements for the year ended December 31, 2004, as part of the 2005 year end audit procedures, the Company determined that there has been a misallocation of revenue between 2003 and 2004 because of a misapplication of the percentage-of-completion method as it related to the Saglek contract.

Bennett Update

The Company's Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2005 will include the restated comparative financial statements, as applicable, including the financial statements for the quarterly period ended March 31, 2004.

Oppenheimer Holdings Inc. Announces the Filing of a Form 12b-25 Notification of Late Filing with the Securities and Exchange Commission and the Restatement of its Financial Statements

TSX VENTURE:CEG) ("Cimatec") announces that it presently anticipates filing its comparative financial statements for the fiscal year ended December 31, 2004 on or before May 23, 2005.

Cimatec Enviromental Engineering Inc. Updates Delay in Filing Annual Financial Statements

If an NPO presents comparative financial statements, the SOP permits, but does not require, retroactive application.

Coping with NPO standards - it's not difficult

Comparative financial statements have been restated to separately reflect the discontinued operations related to the Cork, Ireland facility

SMTC Third Quarter Results Consistent with Company Estimates

TSX VENTURE:CEG) ("Cimatec") advises that there will be a delay in the filing of its comparative financial statements for the fiscal year ended December 31, 2004.

Cimatec Environmental Engineering Inc. Announces Delay in Filing Annual Financial Statements