A customer may pay a not-for-profit entity partly to obtain goods or services and partly to support its cause. The entity presumes the whole transaction price is for the goods or services unless the presumption is rebutted, which happens where the price is partially refundable if the entity fails to perform, or where the price is set deliberately above the value of the goods or services to raise funds, indicated by comparison with the price charged for similar items in the market or by the entity. Where rebutted, the entity disaggregates the price, accounting for the goods or services component under this Standard and the remainder under AASB 1058, using stand-alone selling prices or comparable market prices to measure the component.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.