General purpose financial reporting exists to give current and prospective investors, lenders and other creditors (the primary users) information useful for deciding whether to buy, sell or hold equity and debt, whether to lend or settle credit, and how to use their voting and other rights to influence management. Those decisions turn on the returns the users expect, which depend on how likely the entity is to generate net cash inflows and on how well management has looked after the resources entrusted to it. The reports cannot give everything the users need, do not show the value of the entity, serve users with differing needs through a common set of information, and rest to a large extent on estimates, judgements and models.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.