Horizontal analysis is a technique for evaluating financial statement data a. over a period of time. b. for one period of time. c. on a certain date. d. as it may appear in the future.

Horizontal analysis is a technique for evaluating financial statement data over a period of time .

Option a

Explanation:

Horizontal analyzes are a technique for the assessment of the amount and/or proportion increase or decrease of a number of financial statements over an amount of time 9. The method in which financial data are analyzed and modified in alternate behaviour

Horizontal analysis (also referred to as statistical analysis) is a financial analysis method, which indicates improvements within a certain period of time in the sum of the accompanying financial statements.

This is a valuable tool for determining patterns. The declarations are used in horizontal analysis for two or even more periods.

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