Which of the following statements are false?

(i) Comparative Financial Statement is an indicator of trend and helps in forecasting.

(ii) In Common Size Financial Statement, 100% is taken as base and all other related amounts are expressed as a percentage of base.

(iii) Analysis through Comparative Financial Statement is also known as Horizontal Analysis.

Choose from the following Options:

1
Both (i) and (iii)
2
Both (ii) and (iii)
3
Both (i) and (ii)
4
All are true

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