Material prior period errors (omissions and misstatements arising from failure to use or misuse of reliable information that was available and could reasonably have been obtained) are corrected by restating the comparatives for the prior periods presented, unless that is impracticable. The entity discloses the nature of the error, the correction for each prior period to the extent practicable and, where retrospective restatement is impracticable, the circumstances and how and from when the error was corrected. Changes in estimates are not errors.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.