A private sector not-for-profit entity that produces special purpose financial statements (and is required to apply this Standard) must disclose four things: the basis on which it decided to prepare special purpose rather than general purpose statements; where it holds interests in other entities, either whether its subsidiaries, associates and joint ventures are consolidated or equity accounted in line with AASB 10 and AASB 128 (and if not, that fact and why), or that it has not determined whether those interests are subsidiaries, associates or joint ventures, provided legislation does not require it to make that assessment and it has not made one; for each material accounting policy that departs from the recognition and measurement requirements of the Standards an indication of how it departs (AASB 10 and AASB 128 excepted), or that no assessment was made; and whether the statements as a whole comply with those recognition and measurement requirements (again leaving aside AASB 10 and AASB 128), or that no such assessment was made. Paragraph 9B points to the accompanying implementation guidance and examples, which show how these disclosures sit with the AASB 101 material accounting policy information.
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.