All entities apply the amendments for annual reporting periods beginning after 15 December 2027 and the interim periods within them. Early adoption is allowed in any interim or annual period whose financial statements are not yet issued or available for issuance; an entity adopting in an interim period applies the change from the start of the annual period that contains it.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.