Every income and expense item of the period belongs in profit or loss unless a Standard requires or allows it to sit in other comprehensive income. Each item in profit or loss must be classified into exactly one of five categories: operating, investing, financing, income taxes, or discontinued operations. The application guidance also fixes how foreign exchange differences, hyperinflation net monetary position gains or losses, and derivative and designated hedge gains and losses are allocated among the categories.
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.