Three Australian paragraphs adjust the scope. For a not-for-profit entity, a transfer of a financial asset made so the entity can acquire or build a non-financial asset it will control, as described in AASB 1058, sits outside this Standard, and a not-for-profit contract may be split between this Standard and AASB 1058. For a not-for-profit public sector licensor, the Standard also covers licences it issues (other than those under AASB 16 or AASB 1059), including licences that arise from statute, whether or not they are customer contracts, with Appendix G guidance including how a licence differs from a tax. Public sector entities do not apply the Standard to insurance contracts within AASB 4.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.