Techniques of Financial Statement Analysis ◆ Horizontal analysis n Comparative financial statements are presented side by side ◆ Trend analysis ◆ Vertical analysis D Common-size financial statement ◆ Ratio analysis Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity6 Techniques of Financial Statement Analysis ⧫Horizontal analysis  Comparative financial statements are presented side by side ⧫Trend analysis ⧫Vertical analysis  Common-size financial statement ⧫Ratio analysis