Assets and liabilities are split between current and non-current wherever that split is more informative than a straight liquidity ordering (and current/non-current ordering is itself required for most entities). An asset lands in the current category if it is expected to be realised, sold or consumed in the normal operating cycle, is held mainly for trading, falls due inside the next year, or is unrestricted cash; the same yearly horizon and operating-cycle logic, run in reverse, decides whether a liability counts as current.
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.