Identification of the financial statements

128 An entity shall clearly identify each primary financial statement and the notes. In addition, an entity shall disclose prominently, and repeat when necessary for the information provided to be understandable:

(a) the name of the reporting entity or other means of identification, and any change in that information from the end of the preceding reporting period;

(b) whether the financial statements are of an individual entity or a group of entities;

(c) the date of the end of the reporting period or the period covered by the financial statements;

(d) the presentation currency, as defined in IAS 21 The Effects of Changes in Foreign Exchange Rates; and

(e) the level of rounding used for the amounts in the financial statements (see paragraph B11 of IFRS 18).

Change in accounting policy, retrospective restatement or reclassification

129 If an entity changes the presentation, disclosure or classification of items in its financial statements, it shall reclassify comparative amounts unless reclassification is impracticable. When an entity reclassifies comparative amounts, it shall disclose (including as at the beginning of the preceding period):

(a) the nature of the reclassification;