If the entity alters the calculation of a management-defined performance measure, introduces a new one, ceases using one it previously disclosed, or changes how it determines the tax effects of reconciling items, it must disclose an explanation that lets users understand the change and its effects, the reasons for it, and restated comparative information reflecting the change unless restatement is impracticable, applying the AASB 108 impracticability tests even though the choice of measure is not an accounting policy. Where comparatives are not restated because it is impracticable the entity must disclose that fact.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.