Common Size Balance Sheet
A company balance sheet that displays all items as percentages of a common base figure. This type of financial statement can be used to allow for easy analysis between companies or between time periods of a company. Investopedia Says:
The image above illustrates the difference between a regular balance sheet and a common size balance sheet. In the normal balance sheet, account values are expressed in dollar terms, while in the common size one, each value is listed as a percentage of total assets. This is also done for liabilities, where each liability account is a percentage of total liabilities. Related Terms:
Accounting
Asset
Balance Sheet
Common Size Financial Statement
Common Size Income Statement
Generally Accepted Accounting Principles - GAAP
Income Statement
Liability |