financial statements

A complete set of financial statements comprises:

1. 1. 1. a statement of financial position as at the end of the period;
      2. a statement of comprehensive income for the period;
      3. a statement of changes in equity for the period;
      4. a statement of cash flows for the period;
      5. notes, comprising a summary of significant accounting policies and other explanatory information; and
      6. 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.

(According to International Accounting Standards IAS 1)