完Ｑ之路（SP-11）：HKAS 1 (Revised) Presentation of Financial Statements　

財務報告必須包含前一年的資料，藉以與本年度的數字作比較。公司最少要提供以下文件各兩份（兩個年度）和有關的Notes：
1. statements of financial position,
2. statements of profit or loss and other comprehensive income
3. statements of cash flows
4. statements of changes in equity

公司可選擇提供多一個年度的資料，但不用把整份該年度的財務報告都放在本年度的報告裡，而只需放想放的報告便成（例如只放statements of profit or loss），並在Notes內提供有關資料。

某些情況下，前一年的資料與今年度可能有關，例如某些打官司的資料，所以那些資料必須放在本年度的財務報告內。

若公司打算改變會計政策、重要的再分類或者追溯重述（retrospective restatement）的必要，則公司需提供第三份statements of financial position，並展示上年度開始時的數據及資料，即：
– 一份展示本年度結尾的數據及資料
– 一份展示上年度結尾的數據及資料
– 一份展示上年度開始的數據及資料

除了那第三分數據及資料外，公司亦要提供準則列明的某些特定的資料。

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Financial Statements need to contain comparative information from preceding year so as to make comparison with current year. Entities at least need to provide 2 set (for 2 financial years) of the following statements and the related Notes:
1. statements of financial position,
2. statements of profit or loss and other comprehensive income
3. statements of cash flows
4. statements of changes in equity

Entities can present one more year’s comparative information. Instead of a full set of financial statement, they can only present one of the statements along with additional information in Notes. for example, only put statements of profit or loss of one more year.

In some circumstances, the information of the preceding year might be related to the current year, eg, details of a legal dispute, therefore the related information needs to be included in the current Financial Statement.

If entities want to change the accounting policy, do some material reclassification or retrospective restatement, they need to include the third statements of financial position showing as at the beginning of the preceding year, ie,
– one as at the end of current period,
– one as at the beginning of current period,
– one as at the beginning of preceding period,

Besides, the above 3 years’ financial data and information, entities also need to disclose specific information in Notes according to the Standard.