Except where a standard allows or demands something else, prior-period comparatives are given for all amounts in the reporting period (metrics, targets, financial effects), and for narrative and descriptive information where useful. Applying B49 to B54: estimated amounts are revised with the difference and reasons disclosed when new information shows conditions in the prior period (not required if impracticable or forward-looking without hindsight); redefined or replaced metrics carry revised comparatives unless impracticable with the change and its reasons explained; new metrics carry a comparative unless impracticable; impracticability is disclosed.
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.