Presentation and disclosure are communication tools; effective communication makes information more relevant and contributes to faithful representation, enhances understandability and comparability, and is balanced against cost. Objectives and principles in Standards should allow entity-specific information over standardised boilerplate and avoid duplication across the statements. Classification groups elements by shared characteristics; dissimilar items are not grouped, assets and liabilities are generally not offset because offsetting classifies dissimilar items together, equity may be classified into components with different characteristics, and income and expenses are classified by the measurement basis and the nature of the item.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.