IFRS

Hi Everybody,

I had a doubt regarding components of financial statments in IFRS. IAS 1 says

" A statement of financial position as at the begining of the earliest comparitive period when an entity applies an accounting polocies retrospectively or makes restrospective re statement of items in its financial statements or when it re classifies items in its financial statments"

Does anybody have format for this statment? Also what is this statement all about?

Thanks in advance.

Regards

Sahana Murthy