The entity discloses information to explain the most significant uncertainties affecting reported amounts: it identifies the amounts whose measurement is highly uncertain and, for each one, the sources of uncertainty (dependence on future events, measurement techniques, value chain data availability and quality) and the assumptions, approximations and judgements made; examples include the nature of the assumption, sensitivity to methods and assumptions, expected resolution and the spread of outcomes that are reasonably possible, and changes to past assumptions if unresolved. Reasonable estimates do not undermine usefulness if described.
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.