TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

HORIZONTAL ANALYSIS [1 record]

Record 1 2010-09-27

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
DEF

The process of comparing consecutive financial statements by examining the increases or decreases between the periods in terms of absolute dollars and percentages.

OBS

Compare with "cross section analysis" and "vertical analysis".

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
DEF

Action de comparer des états financiers consécutifs en examinant les variations (augmentations ou diminutions) entre les périodes en termes de valeur absolue et de pourcentage.

Spanish

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