How items are presented, disclosed and classified must stay the same from one period to the next. A change is allowed only where, following a significant shift in the nature of operations, or a review of the statements, a different approach would clearly be more appropriate under the accounting policy selection criteria in AASB 108, or where a Standard requires the change.
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.