Unless a standard permits otherwise, every amount shown in the current period's statements is accompanied by the matching comparative figure for at least the immediately preceding period, along with comparative narrative and descriptive information where it helps make sense of the current period. Where prior-period amounts are reclassified to stay consistent with the current period, the nature, amount and reason for each reclassification are disclosed, with a reasoned explanation on file for any case where reclassifying is not practicable.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.