common-size statement

A statement in which all items are expressed as a percentage of a base figure, useful for purposes of analyzing trends and changing relationship among financial statement items. For example, all items in each year's income statement could be presented as a percentage of net sales. Bloomberg Financial Dictionary

Financial and business terms. 2012.

Look at other dictionaries:

  • Common Size Financial Statement — A company financial statement that displays all items as percentages of a common base figure. This type of financial statement allows for easy analysis between companies or between time periods of a company. The values on the common size… …   Investment dictionary

  • Common Size Income Statement — An income statement in which each account is expressed as a percentage of the value of sales. This type of financial statement can be used to allow for easy analysis between companies or between time periods of a company. Common size income… …   Investment dictionary

  • Common Size Balance Sheet — A company balance sheet that displays all items as percentages of a common base figure. This type of financial statement can be used to allow for easy analysis between companies or between time periods of a company. The image above illustrates… …   Investment dictionary

  • Common-size analysis — The representing of balance sheet items as percentages of assets and of income statement items as percentages of sales. The New York Times Financial Glossary …   Financial and business terms

  • common-size analysis — The representing of balance sheet items as percentages of assets and of income statement items as percentages of sales. Bloomberg Financial Dictionary …   Financial and business terms

  • common-size financial statements — A method of analysing and comparing financial statements by expressing the individual elements as percentages of the total. For example, with profit and loss accounts all the costs could be expressed as a percentage of the sales figure. It is… …   Accounting dictionary

  • Common Fisheries Policy — The Common Fisheries Policy (CFP) is the fisheries policy of the European Union (EU). It sets quotas for which member states are allowed to catch what amounts of each type of fish, as well as encouraging the fishing industry by various market… …   Wikipedia

  • Common Security and Defence Policy — European Union This article is part of the series: Politics and government of the European Union …   Wikipedia

  • financial statement analysis — An analysis of the financial statements of a business to assess its performance and position. Ratios are normally calculated from the financial statements to assess the profitability, solvency, working capital management, liquidity, and capital… …   Accounting dictionary

  • Paper size — A size chart illustrating the ISO A series and a comparison with American letter and legal formats …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.