Intra-company standards for financial statement analysis:

A) Are based on a company's prior performance and relations between its financial items.
B) Are often set by competitors.
C) Are set by the company's industry through published statistics.
D) Are based on rules of thumb.
E) Are published by analyst services such as Standard & Poor's.

Intra-company standards for financial statement analysis are usually based on a company's historical performance and relationships between its financial items. These standards serve as benchmarks for evaluating current performance and setting future goals. They are not set by competitors, the industry, or analyst services such as Standard & Poor's. They may involve general rules of thumb, but they are specific to the company and its unique financial situation.