Where information received after the period but before the management report is authorised for issue gives evidence about conditions that existed at period end, the disclosures are updated; material transactions, events and conditions occurring after period end and before authorisation are disclosed with their existence, nature and potential consequences. Material prior period errors (omissions and misstatements from failing to use or misusing reliable information that was available and could reasonably have been obtained, including calculation mistakes, misapplied metric definitions, oversights, misinterpretations and fraud) are corrected by restating the comparatives unless impracticable, from the earliest practicable date, and not for periods before first application of ESRS; changes in estimates are not errors.
This control maps to 2 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 2 it maps to, and the evidence behind each claim, over MCP and REST.