Whatever its activities, an entity applying this Standard must produce a cash flow statement that meets these requirements and include it within its financial statements, one for every period those statements cover. The statement is not optional supplementary information: it ranks with the other primary statements. Tier 2 entities applying AASB 1060 are carved out by Appendix A and follow that Standard instead.
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.