5 IFRS 18 defines a complete set of financial statements as including the following components:

(a) a statement (or statements) of financial performance for the reporting period;

(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;

(ea) comparative information in respect of the preceding period as specified in paragraphs 31–32 of IFRS 18; and

(f) a statement of financial position as at the beginning of the preceding period if required by paragraph 37 of IFRS 18.

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'.