As per IAS 1 - Presentation of Financial Statements, a complete set of financial statements should include;
1. A statement of financial position (balance sheet) at the end of the period
2. A statement of comprehensive income for the period (or an income statement and a statement of comprehensive income)
3. A statement of changes in equity for the period
4 A statement of cash flows for the period
5. notes, comprising a summary of accounting policies and other explanatory notes