A complete set comprises a position statement at the reporting date; either one combined statement showing profit or loss and OCI, or a separate profit or loss statement followed by a comprehensive income statement that starts from profit or loss; a statement of changes in equity; a cash flow statement; and notes carrying material accounting policy information and other explanations. Where the only equity movements are profit or loss, dividends, error corrections and policy changes, a single income and retained earnings statement may replace the comprehensive income and equity statements; an entity with no OCI items may present only a profit or loss statement. Because comparatives are required, at least two of each statement and the related notes are presented, each with equal prominence; titles may differ provided they do not mislead. Each statement and the notes are clearly distinguished from other material in the same document and prominently display, repeated as needed, the entity's name and any change of name, whether a single entity or a group is covered, the reporting date and period, the AASB 121 presentation currency, and the rounding used. Unless published elsewhere with the statements, the entity discloses its domicile, legal form, country of incorporation, registered office (or, where different, its principal place of business) and a description of its operations and principal activities. Segment information, earnings per share and interim reports are outside the Standard; an entity giving them applies AASB 8, AASB 133 or AASB 134.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.