Items in annual and consolidated financial statements are recognised and measured on the going concern assumption, with accounting policies and measurement bases applied consistently from year to year, on a prudent basis (only profits realised at the balance sheet date, all liabilities of the year or earlier years even if they only came to light before the balance sheet is drawn up, and all negative value adjustments whatever the result), on the accrual basis, with the opening balance sheet matching the previous closing one, with the components of asset and liability items valued separately, with no set-off between assets and liabilities or income and expenditure unless a Member State allows it with gross amounts in the notes, having regard to the substance of the transaction, at purchase price or production cost, and with the option to disregard a requirement whose effect is immaterial.
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.