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Vertical analysis can BEST be described as:

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A technique for measuring the relationship between any two different financial statement amounts

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A technique for comparing the performance of a parent company to one of its subsidiaries

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A technique for analyzing the relationships among financial statement items where components are expressed as percentages of a specified base value.

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A technique for analyzing the percentage change in individual financial statement line items from one accounting period to the next accounting period.

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CFE - Financial Transactions and Fraud Schemes Exam - Question 24

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