The statement of financial position must present line items for property, plant and equipment; investment property; intangible assets; goodwill; financial assets; AASB 17 contract portfolios that are assets; equity-accounted investments; biological assets; inventories; trade and other receivables; cash and cash equivalents; held-for-sale assets and disposal groups; trade and other payables; provisions; financial liabilities; AASB 17 contract portfolios that are liabilities; current tax assets and liabilities; deferred tax assets and liabilities; and liabilities in held-for-sale disposal groups. It must also present non-controlling interests and the parent owners' issued capital and reserves. No order or format is prescribed beyond the current and non-current rule, and descriptions, order and aggregation may be adapted to the entity's nature (for example a financial institution) to give a useful structured summary.
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.