Standardized financial statements allow companies to be compared. Financial statements are the main means of communicating a company's financial information. By evaluating them, we verify whether or not the company creates value, which is why accounting reports are important.
 It is difficult to compare different but competing companies using their financial statements because they have different sizes (assets) and possibly different currencies. For this reason, percentages are used. This allows us to standardize the Financial Statements. This makes it possible to assess the company's evolution over time (years) and compare them to its competitors.
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