Total comprehensive income is presented either in one statement covering all income and expense, or in a profit or loss statement followed by a comprehensive income statement that begins with profit or loss; switching approach is a change in accounting policy under AASB 108. Error corrections and policy changes are presented as retrospective adjustments, not within the period's profit. The minimum line items are revenue, finance costs, the share of equity-accounted associates' and joint ventures' profit, tax expense, a single discontinued operations amount (including related impairment gains and losses under AASB 5), profit or loss, each OCI item by nature grouped between items that will and will not be reclassified to profit or loss, the share of equity-accounted entities' OCI, and total comprehensive income; both profit or loss and total comprehensive income are split between owners of the parent and non-controlling interests. Under the two-statement approach the first statement ends with profit or loss and the second starts from it. Additional lines, headings and subtotals are added where relevant, and no item may be described as extraordinary. Expenses are analysed, on the face or in the notes, either by nature (depreciation, materials, transport, employee benefits, advertising) or by function (cost of sales, distribution, administration), using whichever is reliable and more relevant; a function-based analysis shows cost of sales separately at least.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.