Abstract:

Financial analysis is conducted to determine whether an entity has sufficient financial standing and financial development.Financial analysis is all of the activities carried out during the interpretation period by examining the trends of the relationships between the items on the financial statements and the changes in the financial tables over time and comparing them with the averages and standards determined in the necessary cases. In the analysis of comparative financial statements, income tables and balance sheets belonging to more than one accounting period are compared. The financial statements prepared for this analysis are also referred to as comparative financial statements. The purpose of this study is to provide detailed information about the comparative balance sheet and comparative income tables by giving general information about the comparative financial statements.At the beginning of the study, comparative financial statements will be explained, followed by detailed analysis of comparative examples and comparative income tables

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