Question

when the analysis of financial statements of a business enterprise is made for two or more accounting periods it is called​

Answer 1

Explanation:

Those financial statements that enable intra-firm and inter-firm comparisons of financial statements over a period of time are called Comparative Financial Statements. In other words, these statements help the accounting users to evaluate and assess the financial progress in the relative terms.

Comparative Statement when prepared for comparing the enterprise's financial statements of two or more years, is known Intra-firm Comparison.