Horizontal analysis

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Horizontal analysis is amounts of items compared on the same line of comparative financial reports. Horizontal analysis can also be in the form of a trend analysis.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Horizontal analysis. Amounts of items compared on the same line of comparative financial reports. Horizontal analysis can also be in the form of a trend analysis.

According to Managerial Accounting by Braun, Tietz (5th edition),

Horizontal analysis. Study of percentage changes in comparative financial statements.

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