{"id":40334,"date":"2025-10-14T13:55:55","date_gmt":"2025-10-14T13:55:55","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-9-need-for-comparative-analysis-2\/"},"modified":"2025-10-14T13:55:55","modified_gmt":"2025-10-14T13:55:55","slug":"lesson-9-need-for-comparative-analysis-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/","title":{"rendered":"Lesson 9: Need for Comparative Analysis"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 9: Financial Statement Analysis<br \/>\n<\/h2>\n<h3>Need for Comparative Analysis<br \/>\n<\/h3>\n<h5>Need for Comparative Analysis:<\/h5>\n<h5>Comparisons can be made on a number of different bases:<\/h5>\n<details id=\"e-n-accordion-item-1640\" open>\n<summary data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1640\" >\n\t\t\t\t\t  Intracompany basis:<br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t<\/summary>\n<h5>Comparisons within a company are often useful to detect changes in financial relationships and significant trends.<\/h5>\n<h5>For example, a comparison of current year&#8217;s cash amount with the prior year&#8217;s cash amount shows either an increase or a decrease.<\/h5>\n<\/details>\n<details id=\"e-n-accordion-item-1641\" >\n<summary data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1641\" >\n\t\t\t\t\t Industry averages:<br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t<\/summary>\n<h5>Comparisons with industry averages provide information about a company&#8217;s relative position within the industry.<\/h5>\n<h5>For example, financial statement readers can compare company financial data with the averages for its industry compiled by financial rating organizations information provided on the Internet by organizations such as Yahoo! on its financial site.<\/h5>\n<\/details>\n<details id=\"e-n-accordion-item-1642\" >\n<summary data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1642\" >\n\t\t\t\t\t Intercompany basis:<br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t<\/summary>\n<h5>Comparisons with other companies provide insight into a company&#8217;s competitive position<\/h5>\n<h5>For example, investors can compare company total sales for the year with the total sales of its competitors in retail.<\/h5>\n<\/details>\n<h5>Comparisons within a company are often useful to detect changes in financial relationships and significant trends.<\/h5>\n<h5>For example, a comparison of current year&#8217;s cash amount with the prior year&#8217;s cash amount shows either an increase or a decrease.<\/h5>\n<h5>Comparisons with industry averages provide information about a company&#8217;s relative position within the industry.<\/h5>\n<h5>For example, financial statement readers can compare company financial data with the averages for its industry compiled by financial rating organizations information provided on the Internet by organizations such as Yahoo! on its financial site.<\/h5>\n<h5>Comparisons with other companies provide insight into a company&#8217;s competitive position<\/h5>\n<h5>For example, investors can compare company total sales for the year with the total sales of its competitors in retail.<\/h5>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40334","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 9: Need for Comparative Analysis - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 9: Need for Comparative Analysis - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 9: Financial Statement Analysis Need for Comparative Analysis Need for Comparative Analysis: Comparisons can be made on a number of different bases: Intracompany basis: Comparisons within a company are often useful to detect changes in financial relationships and significant trends. For example, a comparison of current year&#8217;s cash amount with the prior year&#8217;s cash [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Certifeka-edu\" \/>\n<meta property=\"og:image\" content=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u062f\u0642\u064a\u0642\u062a\u0627\u0646\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"webpage\"],\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-9-need-for-comparative-analysis-2\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-9-need-for-comparative-analysis-2\\\/\",\"name\":\"Lesson 9: Need for Comparative Analysis - Certifeka-edu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-9-need-for-comparative-analysis-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-9-need-for-comparative-analysis-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"datePublished\":\"2025-10-14T13:55:55+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-9-need-for-comparative-analysis-2\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-9-need-for-comparative-analysis-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-9-need-for-comparative-analysis-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-9-need-for-comparative-analysis-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"home\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lessons\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/lesson\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Lesson 9: Need for Comparative Analysis\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"name\":\"certifeka\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/certifeka-edu.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\",\"name\":\"certifeka\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"width\":366,\"height\":104,\"caption\":\"certifeka\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lesson 9: Need for Comparative Analysis - Certifeka-edu","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/","og_locale":"ar_AR","og_type":"article","og_title":"Lesson 9: Need for Comparative Analysis - Certifeka-edu","og_description":"Lesson 9: Financial Statement Analysis Need for Comparative Analysis Need for Comparative Analysis: Comparisons can be made on a number of different bases: Intracompany basis: Comparisons within a company are often useful to detect changes in financial relationships and significant trends. For example, a comparison of current year&#8217;s cash amount with the prior year&#8217;s cash [&hellip;]","og_url":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/","og_site_name":"Certifeka-edu","og_image":[{"url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631":"\u062f\u0642\u064a\u0642\u062a\u0627\u0646"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["WebPage","webpage"],"@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/","url":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/","name":"Lesson 9: Need for Comparative Analysis - Certifeka-edu","isPartOf":{"@id":"https:\/\/certifeka-edu.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/#primaryimage"},"image":{"@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/#primaryimage"},"thumbnailUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","datePublished":"2025-10-14T13:55:55+00:00","breadcrumb":{"@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/#primaryimage","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png"},{"@type":"BreadcrumbList","@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-9-need-for-comparative-analysis-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"home","item":"https:\/\/certifeka-edu.com\/"},{"@type":"ListItem","position":2,"name":"Lessons","item":"https:\/\/certifeka-edu.com\/lesson\/"},{"@type":"ListItem","position":3,"name":"Lesson 9: Need for Comparative Analysis"}]},{"@type":"WebSite","@id":"https:\/\/certifeka-edu.com\/#website","url":"https:\/\/certifeka-edu.com\/","name":"certifeka","description":"","publisher":{"@id":"https:\/\/certifeka-edu.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/certifeka-edu.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/certifeka-edu.com\/#organization","name":"certifeka","url":"https:\/\/certifeka-edu.com\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","width":366,"height":104,"caption":"certifeka"},"image":{"@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/40334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson"}],"about":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/types\/lesson"}],"replies":[{"embeddable":true,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/comments?post=40334"}],"version-history":[{"count":0,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/40334\/revisions"}],"wp:attachment":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/media?parent=40334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}