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IFRS Notes
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1017 |
Complete
Set of Financial Statements
ias01-a02
Complete set
of financial statements
IAS1-pr10
(1) Statement of financial
position
(2) Statement of comprehensive
income
(3) Statement of changes
in equity
(4) Statement of cash
flows
(5) Notes
(6) Statement of
financial position
At the beginning
of the earliest comparative period
If an accounting policy
is applied retrospectively.
Comparative
financial statements
IAS1-pr38, 39
Disclosure of comparative information for the previous period, as a
minimum, is required
(1) Two statements of financial position
(2) Two statements of comprehensive income
(3) Two statements of changes in equity
(4) Two statements of cash flows
(5) Notes, for two periods
(6) Statement of financial position
At the beginning of the earliest comparative period
If an accounting policy is applied retrospectively.
Statement
of Financial Position
IAS1-pr39
If an accounting policy is applied retrospectively,
Three
statements of financial positions,
as a minimum, are required:
(1) Statement of financial position, at the end of current period
(2) Statement of financial position, at the end of previous period
(3) Statement of financial position, at the beginning of the earliest
comparative period
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