Final answer:
Under IFRS, companies must include balance sheets for the last two fiscal years and income, equity changes, and cash flows statements for the last three fiscal years in their SEC filings.
Step-by-step explanation:
Under IFRS, the audited financial statements filed with the SEC must include balance sheets for the two most recent fiscal years and statements of income, changes in owners' equity, and cash flows for the three most recent fiscal years.
International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB) that are becoming the global standard for the preparation of public company financial statements. The SEC, or Securities and Exchange Commission, requires foreign private issuers that apply IFRS as issued by the IASB to provide these historical financial statements in their filings.