Minimum comparative information requires presentation of prior-period financial statements and disclosures for retrospective changes and reclassifications. Ind AS requires presentation of comparative amounts for the preceding period across financial statements and relevant narrative disclosures; minimum comparatives include balance sheet, profit and loss, cash flow, and changes in equity with related notes. Additional comparative information may be presented if prepared under Ind AS, with accompanying note disclosures. A third balance sheet at the opening of the preceding period is required for material retrospective application, restatement, or reclassification, and reclassification of comparative amounts must be disclosed or explained if impracticable. Ind AS 8 prescribes adjustments for policy changes and error corrections.