An Australian paragraph applying only to not-for-profit entities: where such an entity reports operating cash flows by the direct method and its statement of comprehensive income highlights the net cost of services, the complete set of financial statements must include a reconciliation from operating cash flows to that net cost of services figure.
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.