Which of the following is a form of financial statement analysis?

Trend analysis is indeed a recognized form of financial statement analysis. This method involves examining financial statements over a sequence of reporting periods, allowing analysts to identify patterns, changes, and trends in financial performance over time. By comparing line items such as revenue, expenses, and profit margins across multiple periods, analysts can assess the direction in which a company is headed and predict future performance. This can be particularly beneficial for stakeholders, as it provides insight into the company's growth trajectory and operational efficiency.

Variance analysis, although valuable, typically focuses on deviations between planned and actual figures rather than analyzing historical performance trends. Cost analysis, on the other hand, deals with the assessment of costs associated with production or projects, while geographic analysis focuses on analyzing financial performance based on different geographical regions. Although these are all useful techniques, they do not directly address the examination of financial performance over time in the same way trend analysis does.