• Mrs. R. Judith Priya
• Priyanka CS
• Veena S
• Sujitha K

The comparative financial statements is a statements of the financial position at different periods. The elements of financial position are shown in a comparative form so as to give an idea of financial position at two or more times. Any statements prepared in a comparative form will be covered in comparative statement. The comparative balance sheet analysis is the study of the trend of the same items and a group of items in two or more balance sheets of the same enterprises on different dates.

Comparative balance sheet and common size balance sheet.

"A COMPARITIVE STUDY ON FINANCIAL STATEMENT BETWEEN HCL TECHNOLOGIES LIMITED AND WIPRO LIMITED ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.570-589, February-2019, Available :http://www.jetir.org/papers/JETIR1902876.pdf

"A COMPARITIVE STUDY ON FINANCIAL STATEMENT BETWEEN HCL TECHNOLOGIES LIMITED AND WIPRO LIMITED ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp570-589, February-2019, Available at : http://www.jetir.org/papers/JETIR1902876.pdf