Only material information need be presented or disclosed. The primary statements exist to give structured summaries of the entity's recognised assets and liabilities, its equity, its income and expenses and its cash flows, summaries that support an overview, comparisons and the identification of areas to explore; the notes exist to make the line items understandable and to supplement the primary statements. Because of these roles the primary statements carry more aggregated information and the notes carry the detail, including disaggregation of what is presented. A specific presentation or disclosure called for by a Standard can be omitted when the resulting information is immaterial, even where the Standard describes it as a minimum, and conversely the entity must consider adding disclosures where meeting the specific requirements alone would not let users understand the effect of transactions and conditions on its position and performance.
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.