The notes present the basis of preparation and the specific policies applied, give the disclosures the Standard requires that are not shown on the face of the statements, and add whatever else is relevant to understanding the statements. They are organised systematically, with every item in the primary statements cross-referenced to its note; typical orderings group by activity, by measurement basis or by statement line order (compliance statement, policy information, supporting notes in line order, then contingent liabilities, commitments and non-financial disclosures), and the basis and policy notes may form a separate section. Accounting policy information is disclosed when material, meaning that together with the rest of the statements it could plausibly influence the primary users' decisions. The entity discloses the judgements, other than estimates, that management made in applying policies with the most significant effect on recognised amounts, and the key assumptions about the future and other sources of estimation uncertainty carrying a significant risk of material adjustment within the next financial year, giving the nature and period-end carrying amount of the assets and liabilities concerned.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.