10A complete set of financial statements comprises:

10 A complete set of financial statements comprises:
(a) a statement (or statements) of financial performance for the reporting period (see paragraph 12);
(b) a statement of financial position as at the end of the reporting period;
(c) a statement of changes in equity for the reporting period;
(d) a statement of cash flows for the reporting period;
(e) notes for the reporting period;
(f) comparative information in respect of the preceding period as specified in paragraphs 31–32; and
(g) a statement of financial position as at the beginning of the preceding period if required by paragraph 37.
11 The statements listed in paragraphs 10(a)–10(d) (and their comparative information) are referred to as the primary financial statements. An entity may use titles for the statements other than those used in this Standard. For example, an entity may use the title ‘balance sheet’ instead of ‘statement of financial position’. In addition, although this Standard uses terms such as ‘other comprehensive income’, ‘profit or loss’ and ‘total comprehensive income’, an entity may use other terms to label the totals, subtotals and line items required by this Standard as long as they are labelled in a way that faithfully represents the characteristics of the items, as required by paragraph 43. For example, an entity may use the term ‘net income’ to label ‘profit or loss’.