An undertaking's annual financial statements must at least contain a balance sheet, a profit and loss account and notes, drawn up clearly and as a single whole. They must give a true and fair view of assets, liabilities, financial position and result; where following the Directive's rules would not achieve that, the notes must add whatever further information is needed, and in the exceptional case where a specific rule conflicts with the true and fair view that rule is set aside and the departure, its reasons and its effect are explained in the notes. Member States may demand more from undertakings other than small ones, and small undertakings may only be made to add tax-driven items gathered through a single filing system.
This control maps to 2 controls across 2 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.