When an entity changed at the end of the reporting period longer or shorter than one year, an entity shall disclose all of the following except:  a. Period covered by the financial statements b. The reason for using a longer or shorter period c. The fact that amounts presented in the financial statements are not entirely comparable d. The fact that similar entities in the geographical area in which the entity operates have done so in the current year

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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When an entity changed at the end of the reporting period longer or shorter than one year, an entity shall disclose all of the following except: 
a. Period covered by the financial statements
b. The reason for using a longer or shorter period
c. The fact that amounts presented in the financial statements are not entirely comparable
d. The fact that similar entities in the geographical area in which the entity operates have done so in the current year
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