Operating activities may be shown either by disclosing the major classes of gross receipts and gross payments (the direct method, which the Standard encourages because it supports forecasting of future cash flows) or by adjusting profit or loss for non-cash items, deferrals and accruals of operating receipts and payments, and income or expense whose cash effects are investing or financing (the indirect method). With the direct method, the gross classes can be taken from the accounting records or derived by adjusting sales, cost of sales and other income statement items for working capital movements, non-cash items and items belonging to other activities. Under the indirect method the adjustments cover working capital movements in inventories, operating receivables and payables, non-cash charges and credits (depreciation, provisions, deferred tax, unrealised exchange differences, retained associate profits), and all items whose cash effects are investing or financing; alternatively the revenues and expenses from the statement of comprehensive income may be shown with the working capital movements.
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.