What are the components of a complete set of GPFR IAS 1

IAS 1, paragraph 10

1. A complete set of financial statements comprises:
2. Statement of financial position at the end of the period
3. Statement of profit or loss and other comprehensive income for the period
4. Statement of changes in equity for the period
5. Statement of cash flows for the period
6. Notes comprising significant accounting policies and other explanatory information

Maybe:

1. Statement of financial position at the beginning of the earliest comparative period when the entity:
   1. applies an accounting policy retrospectively, or 
   2. makes a retrospective restatement of items in its financial statements, or 
   3. when it reclassifies items in its financial statements.

Who cares?

You, as this is what we built for you.