Which technique, used for figures of two or more periods, is placed side by side to facilitate easy and meaningful comparisons?

Comparative statement
Common-size statement
Trend analysis
None of the above

The correct answer is: A. Comparative statement

A comparative statement is a financial statement that presents the financial information of a company for two or more periods side-by-side. This allows users to compare the company’s performance over time and identify trends.

A common-size statement is a financial statement that expresses all of the items on the statement in terms of a common base, such as a percentage of sales. This allows users to compare the financial information of different companies that have different sizes and structures.

Trend analysis is a technique that is used to identify trends in financial data. This is done by plotting the data over time and looking for patterns. Trend analysis can be used to identify areas where a company is performing well or poorly, and to make projections about future performance.

None of the above is not the correct answer.