Material prior period errors (omissions and misstatements from failing to use, or misusing, reliable information that was available and could reasonably have been obtained, including mathematical mistakes, misapplied metric definitions, oversights and fraud) are corrected by restating comparatives unless impracticable, distinguished from changes in estimates; applying B55 to B59 the entity discloses the nature of the error, the correction for each prior period presented or, if impracticable, the circumstances and how and from when it was corrected, restating from the earliest practicable date.
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.