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Financial statements & accounting records · Core

Comparative figures

Also called: comparatives

ELI5

Prior-period amounts presented alongside current-period financial information.

Used in conversation

“Can you walk me through how comparative figures works in the model?”

Pitch context

You will see “Comparative figures” in financial models, budgets, board packs and investor materials when the discussion reaches financial statements & accounting records.

Why it matters: It helps a reader interpret financial statements & accounting records without confusing the measure, decision, role or evidence being discussed.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.