An asset or liability relating to more than one layout item has its relationship to the other items disclosed under the item or in the notes; own shares and shares in affiliated undertakings appear only under their dedicated items; whether an asset is fixed or current follows its intended purpose; rights to immovables go under land and buildings. Fixed assets with limited useful lives are written down systematically over those lives. Fixed assets, whether or not their lives are limited, are written down to a lower value when the fall in value is expected to be permanent, with the charge taken to profit and loss and shown separately in the notes if not in the account; the write-down is reversed when its reasons cease, except for goodwill. Current assets are written down to the lower market value or another lower attributable value, and that write-down is reversed when its reasons no longer apply.
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.