The chosen layouts for both primary statements may not change from one year to the next except in exceptional cases needed for a true and fair view, and then the departure and reasons go in the notes. Items are shown separately in the order of Annexes III to VI, with further subdivision, subtotals and genuinely new items allowed; arabic-numeral items may be adapted for the special nature of the business and combined when immaterial or clearer provided they are shown separately in the notes. Every item carries the figure for the current and the preceding year, with non-comparable prior figures adjusted or the non-comparability explained in the notes. Participating interests may be equity-accounted in annual statements, with any profit recognised beyond dividends received placed in a non-distributable reserve.
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.