Common-size statements: multiple choice reveal changes in the relative importance of each financial statement item to a base amount do not emphasize the relative importence of each item compare financial statements over time next > 12 of 20 prev enng save & exit reveal changes in the relative importance of each financial statement item to a base amount do not emphasize the relative importance of each item. compare financial statements over time show the dollar amount of change for financial statement items reveal patterns in data across successive periods.