The format of income statements that report results for more than one year is referred to as

The format of income statements that report results for more than one year is referred to as "Comparative Income Statements".

Here are the steps to create a Comparative Income Statement:

1. Identify the years: Determine the years you want to compare. It could be the last two years, five years, or any number of years depending on your requirement.

2. Gather financial data: Collect the income statements for the years you have identified. You can get this information from your company's financial records.

3. Create a new statement: Start a new income statement. At the top, list your company's name, the title "Income Statement", and the years you are comparing.

4. List income and expenses: For each year, list all sources of income and all expenses. Make sure to use the same categories for each year to ensure accurate comparison.

5. Calculate net income: For each year, subtract the total expenses from the total income to get the net income.

6. Compare the results: Now you can compare the net income of different years to see the financial progress of your company.

Remember, the main purpose of a comparative income statement is to allow stakeholders to compare the company's performance over different periods and identify trends, which can help in making future business decisions.