Everything the Standard requires in a concise financial report, the financial statements and the paragraph 28 to 32 disclosures, must be drawn from the entity's financial report, and anything else the entity chooses to include must be consistent with that report. The accounting policies for recognition and measurement must be those used in the financial report, so voluntarily included information is determined on the same basis, and where the financial report applied an Accounting Standard to an item the concise report adopts the identical treatment. The Standard sets the minimum content but not the format; the format is left to the entity, having regard to information that is relevant, reliable, understandable and comparable regarding performance, position and financing and investing activities.
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.