When an interest in an associate, joint venture or subsidiary is carried at cost or under the equity method, the investor's cash flow statement reflects only the flows that pass between it and the investee, for example dividends received and advances made. An equity-accounted investor therefore includes the cash it invests in the associate or joint venture together with distributions and other payments or receipts exchanged with it, and not the investee's own cash flows.
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.