A concise financial report must carry four financial statements for the annual reporting period: the performance statement (profit or loss plus other comprehensive income, presented as one statement or as a separate profit or loss statement followed by comprehensive income, as AASB 101 paragraph 10A allows), the statement of financial position at period end, the statement of cash flows and the statement of changes in equity.
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.