An entity that presents its operating cash flows by the direct method under AASB 107 must include in its financial statements a reconciliation between net operating cash flow and the profit or loss figure. The reconciliation gives readers the bridge that the indirect method would otherwise provide, showing the non-cash items, working capital movements and items belonging to other activities that explain the gap.
This control maps to 2 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 2 it maps to, and the evidence behind each claim, over MCP and REST.