A poor accounting policy cannot be fixed by disclosing it, by a note explaining it away, or by extra explanatory material; it has to be the right policy in the first place. Only in genuinely extreme and rare cases, where sticking to a specific requirement would mislead users so badly that doing so works against the whole reason a general-purpose report exists, does the entity depart from that requirement, and even then only with the detailed disclosures the Standard sets for such a departure.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.