A complete set comprises the performance statement or statements, the balance sheet at period end, the equity statement, the cash flow statement, the notes, comparatives for the preceding period, and an opening statement of financial position where a retrospective change requires one. The entity chooses either one statement with a profit or loss section followed directly by an other comprehensive income section, or a stand-alone profit or loss statement immediately followed by a statement presenting comprehensive income that opens with profit or loss. Different titles and labels may be used (for example net income for profit or loss) provided the labels faithfully represent the items. Each of the four primary statements must be given the same prominence within the set.
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.