The entity discloses comparative information for the previous period for every amount reported in the current period and, where useful, for narrative and descriptive information; when a current-period estimate is updated the comparative is revised (unless impracticable) with disclosure of the difference and the reasons. An entity whose disclosures meet every requirement of the Australian Sustainability Reporting Standards states that compliance explicitly and without reservation, and may not claim compliance unless all requirements are met; relief from disclosing commercially sensitive opportunity information, impracticability exceptions and the permitted absence of quantitative financial effects do not prevent the statement.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.