241 An entity shall disclose:
(a) the fact that the financial statements and the corresponding figures for previous periods have been restated for the changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period; and
(b) the identity and level of the price index at the end of the reporting period and the movement in the index during the current and the previous reporting period.