The financial statements must be clearly identified and distinguished from everything else in the same published document, because the Standards apply only to the financial statements and not to the rest of an annual report or filing. Each primary statement and the notes must be clearly identified, and the entity must display prominently, repeating where needed for understanding, its name or other identifier and any change since the prior period end, whether the statements are those of a single entity or a group, the period end date or period covered, the presentation currency (an AASB 121 term), and the level of rounding used.
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.