The disclosures aim to let users understand how volunteer services and acquisitions of assets for significantly less than fair value, made to further the entity's objectives, affected its position, performance and cash flows, at a level of detail that neither buries nor over-aggregates and without repeating information given elsewhere. Income recognised in the period is disaggregated into categories reflecting how its nature and amount respond to economic factors, considering separate categories for cash, other financial assets and goods received as grants, bequests and donations, for recognised volunteer services, and for public sector entities appropriation income by class; income arising under statute (taxes, rates, fines) is disaggregated likewise. The entity considers disclosing the AASB 1058 assets and liabilities at the reporting date, including statutory receivables that are not financial assets with the related interest income and impairment losses, and liabilities for prepaid taxes or rates whose taxable event has not yet occurred with the future periods they relate to, and, for taxation income it cannot measure reliably when the taxable event occurs, the nature of the tax, why it cannot be measured and when the uncertainty may resolve. For transfers received to acquire or build a recognisable non-financial asset under the entity's control, it discloses the opening and closing financial assets and associated liabilities, the income recognised from reducing those liabilities, information about its obligations and when it typically satisfies them, the judgements and changes in judgement that significantly affect how much income results and when, the methods used for obligations satisfied over time, and the significant judgements where obligations are satisfied at a single point.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.