horizontal analysis
The analysis of *financial statements over time. The technique typically looks at percentage changes in the amounts of specific items between *financial reporting periods. The reasonableness of changes over time is a common aspect of auditors’ *analytical review procedures. Also known as trend analysis, horizontal analysis can be used to forecast future activity through the analysis of past trends. Compare *vertical analysis.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • Horizontal Analysis — A procedure in fundamental analysis in which an analyst compares ratios or line items in a company s financial statements over a certain period of time. The analyst will use his or her discretion when choosing a particular timeline; however, the… …   Investment dictionary

  • Horizontal analysis — The process of dividing each expense item of a given year by the same expense item in the base year. This allows for the exploration of changes in the relative importance of expense items over time and the behavior of expense items as sales… …   Financial and business terms

  • horizontal analysis — The process of dividing each expense item of a given year by the same expense item in the base year. It allows assessment of changes in the relative importance of expense items over time and the behavior of expense items as sales change.… …   Financial and business terms

  • horizontal analysis — analysis of the same variables over an extended period of time …   English contemporary dictionary

  • Horizontal gene transfer — (HGT), also Lateral gene transfer (LGT), is any process in which an organism incorporates genetic material from another organism without being the offspring of that organism. By contrast, vertical transfer occurs when an organism receives genetic …   Wikipedia

  • Horizontal correlation — is a methodology for gene sequence analysis. Rather than referring to one specific technique, horizontal correlation instead encompasses a variety of approaches to sequence analysis that are unified by two specific themes:* Sequence analysis is… …   Wikipedia

  • analysis — /euh nal euh sis/, n., pl. analyses / seez /. 1. the separating of any material or abstract entity into its constituent elements (opposed to synthesis). 2. this process as a method of studying the nature of something or of determining its… …   Universalium

  • Vertical analysis — The process of dividing each expense item in the income statement of a given year by net sales to identify expense items that rise faster or slower than a change in sales. The New York Times Financial Glossary * * * vertical analysis UK US noun… …   Financial and business terms

  • vertical analysis — Dividing each expense item in the income statement of a given year by net sales to identify expense items that rise more quickly or more slowly than a change in sales. Bloomberg Financial Dictionary * * * vertical analysis UK US noun [C or U]… …   Financial and business terms

  • Financial Statement Analysis — The process of reviewing and evaluating a company’s financial statements (such as the balance sheet or profit and loss statement), thereby gaining an understanding of the financial health of the company and enabling more effective decision… …   Investment dictionary

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