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What should include a complete set of financial statements under IFRS? How does it differ from US GAAP?
in IAS 1 - Presentation of Financial Statements by
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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
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US GAAP will include all of the above. However under US GAAP, a statement of investments by and distributions to owners during the period may be presented