XYZ decided to change its reporting date which will result in a 15-month reporting period. Which of the following two items must be disclosed in accordance with IAS 1 Presentation of Financial Statements?(1) The reason for the period being longer than 12 months.(2) A statement that similar entities have also changed their accounting period.(3) A statement that comparative amounts used in the financial statements are not entirely comparable.(4) Whether the change is just for the current period or for the foreseeable future.
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