- What is the complete set of financial statement for IFRS ?
A complete set of financial statements comprises:
- a statement of financial position as at the end of the period.
- a statement of profit and loss and other comprehensive income for the period.
- a statement of changes in equity for the period.
- a statement of cash flows for the period.
- notes, comprising a summary of significant accounting policies and other explanatory information.
- a statement of financial position as at the beginning of the earliest comparative period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.
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