The notes must identify the legal or other framework that drives the preparation of the financial statements (for example Corporations Act Part 2M.3, the ACNC Act or a constitution) where one exists, and must state whether the entity has prepared the statements as a for-profit or a not-for-profit entity, since that choice determines which Aus paragraphs apply throughout the Standards.
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.