Within the operating category expenses must be classified and presented in line items by nature, by function, or a mix of the two, whichever gives the most useful structured summary, with each line item aggregated on only one basis. An entity presenting any function line items must present cost of sales separately where it has that function (including the AASB 102 inventory expense), describe qualitatively what kinds of expense each function line item contains, and disclose in one note the totals for depreciation, amortisation, employee benefits (including share-based payment services), impairment losses and reversals, and inventory write-downs and reversals, each cross-referenced to the relevant Standard, together with the amount of each total included in each operating line item and a list of any non-operating line items that also carry amounts belonging to the total. An entity that gives this note is exempt from further disaggregating nature expenses within function line items, but not from other specific disclosure requirements.
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.