The notes must disclose information about the basis of preparation and the specific accounting policies under AASB 108, information the Standards require but the primary statements do not show, and other information not presented there but necessary to understand them. Notes must be presented in a systematic manner, having regard to understandability and comparability; each item in the primary statements must be cross-referenced to related note information, and where note amounts sit within one or more line items the note must identify those line items. The basis of preparation and policies may be gathered in a separate section. Unless published elsewhere with the financial statements, the notes must disclose the entity's domicile, legal form, country of incorporation and registered office (or main place of business where different), a description of the nature of its operations and principal activities, the name of the parent and ultimate parent, and for a limited-life entity information about the length of its life.
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.