What do you do if previously unavailable historical evidence becomes available a year or more after current AFS have already been issued?
Initially, explanatory notes should state the fact that there was incomplete information to issue AFS with comparatives. If missing information subsequently becomes available after AFS have been issued, there is no need to re-issue previous AFS. The current AFS should now state reconciled figures from previous year(s) and show how current figures were arrived at.
A re-issue of AFS would become necessary if errors are discovered.