Assets must be reported separately from liabilities, and income separately from expenses; netting is prohibited unless a Standard specifically requires or allows it, because offsetting that does not reflect the substance of a transaction reduces users' ability to understand what occurred and to assess future cash flows; carrying assets net of a valuation allowance, such as inventory obsolescence or expected credit loss allowances, is not offsetting.
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.