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The analysis and use of financial statements white gerald i sondhi ashwinpaul c fried dov on amazoncom free shipping on qualifying offers the analysis and use of financial statements. Horizontal vertical and ratio analysis are three techniques analysts use when analyzing financial statements financial performance financial statements are maintained by companies daily and . The analysis of financial statements respectively the analysis of the financial reports are used by managers shareholders investors and all other interested parties regarding the companys state. This item the analysis and use of financial statements 3rd edition international accounting and multinational enterprises 6th edition hardcover 24495 cannot be combined with any other offers original price 52390 purchased together 39292 save 13098 buy all now . Thus horizontal analysis is the review of the results of multiple time periods while vertical analysis is the review of the proportion of accounts to each other within a single period the second method for analyzing financial statements is the use of many kinds of ratios