AASB 101 Presentation of Financial Statements 34: Report at least once a year, and flag any change in that cycle

What does 34 require?

A complete set of financial statements, comparatives included, is put out at least annually; if the entity's reporting date changes so that a period ends up longer or shorter than a year, that fact, the reason for it, and a warning that the figures may not be fully comparable are all disclosed.