Analytical Technique

The examination of ratios, trends, and changes in balances and other values between periods to obtain a broad understanding of the enterprise's financial or operational position and to identify areas that may require further or closer investigation.


Analytical Technique

The examination of ratios, trends, and changes in balances and other values between periods to obtain a broad understanding of the enterprise's financial or operational position and to identify areas that may require further or closer investigation.

Used in methodology