What type of financial statements provide information for multiple fiscal periods?

Comparative financial statements are designed to provide information for multiple fiscal periods. These statements display financial data side by side for different periods, which allows stakeholders to analyze trends and changes over time. By comparing figures from various reporting periods, such as income statements or balance sheets from successive years, users can gain insights into the performance and financial health of an entity.

This presentation helps in understanding how financial results have evolved, identifying patterns such as growth in revenues or fluctuations in expenses, and making informed decisions based on historical performance. Such analyses are crucial for investors, creditors, and management, as they form the basis for forecasting and strategy development.

Internal, consolidated, and pro forma financial statements do not inherently focus on providing information across multiple fiscal periods in the same comparative format, which is why they do not fulfill the requirement specified in the question.