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To be aware of the cumulative increase and fall in figures, They are really expressed as percentages to any frequent base. While you are creating the cash flow statements, you think the sales figures for being one hundred%. The opposite figures are then expressed as its share. Inside of a balance sheet Similarly, whole assets are taken as one hundred% together with other figures calculated as its share. A press release similar to this is called a Common Dimension Statement and Examination herein is termed as Widespread Sizing Financial Assertion Assessment (Vertical Assessment).
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