A prospective adopter gives the 250-10-50-1(a) disclosures (what changed and why) in the interim period, if applicable, and the annual period of the change. A modified-approach adopter gives those disclosures plus the cumulative effect on opening retained earnings (or other equity or net assets) for the adoption year, in both the interim and the annual period. A retrospective adopter gives the transition disclosures that 250-10-50-1 to 50-3 require for a retrospective change.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.