The entity must disclose what makes up its cash and cash equivalents and present a reconciliation between the amounts in the cash flow statement and the matching balance sheet captions. Because cash management practices differ, and to comply with AASB 101, the policy used to decide what counts as cash and cash equivalents is disclosed, and any change in that policy (for example reclassifying instruments previously treated as part of the investment portfolio) is accounted for and reported under AASB 108.
This control maps to 2 controls across 2 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 2 it maps to, and the evidence behind each claim, over MCP and REST.