Three items must be disclosed for the period whatever their amount, including nil: the revenue recognised under AASB 15 (customer contracts); dividends in aggregate and per share for each class of shares in equity, identifying those paid during the period with the payment date and those proposed or declared ahead of the authorisation of the financial report for issue, with the expected payment date, separating where relevant the dividends recognised as distributions from those not recognised; and, for an entity required to comply with AASB 133, basic and diluted earnings per share.
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.