Comparative information (figures/ amounts and other disclosures) relating to the prior accounting period that are used as an integral part of the financial statements of the current period. These corresponding figures are intended to be read only in relation to the figures and other disclosures relating to those of the current accounting period (current period figures). The level of detail provided in the corresponding figures is determined principally by their relevance to the current period figures.

Corresponding figures are particularly used by auditors upon issuing representations and providing opinion on the financial statements of the current period which include the corresponding figures. In specific cases, the auditor may request a certain written representation regarding any restatement made to correct a material misstatement in the financial statements of a prior period (that would affect the comparative information).