The s17 requirement to keep records complete enough to show what happened and why: the context, the decision or action, and , without gaps that would mislead someone later.
'Full and accurate' usually means capturing the context (who, what, when, why), the decision or action, and any approvals, enough that someone later is not misled by gaps. For material decisions, capture the rationale and authorisations.
Enough information to show what happened and why: the context, the decision or action taken, and , without gaps that could mislead someone reading it later.
IAR turns terms like this into working practice: assets classified against your disposal authority, stewarded by position, and ready to evidence.