ParaParagraph 3.14 requires an entity to disclose, in a complete set of financial statements,
comparative information in respect of the preceding period for all amounts presented in
the financial statements, as well as specified comparative narrative and descriptive
information. An entity may present comparative information in respect of more than one
preceding period. Therefore, an entity’s date of transition to this FRS is the beginning
of the earliest period for which the entity presents full comparative information in
accordance with this FRS in its first financial statements that comply with this FRSgraph 3.17 defines a complete set of financial statements