The Standard grants no exemption from the presentation and disclosure requirements of other Standards. The first set carries a minimum of three balance sheets, two statements of comprehensive income, two separate profit or loss statements where that format is used, two cash flow statements and two equity statements, with related notes and comparatives for every statement. Historical summaries for periods before the first full comparatives, and any previous GAAP comparatives shown alongside the required ones, need not follow the recognition and measurement rules, but they must be clearly labelled as not prepared under the Standards and the main adjustments needed to comply must be described, without quantifying them.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.