The aim is for the notes, read with the primary statements, to give users a basis for judging how in-scope contracts affect the entity's financial position, its cash flows and its financial performance. This is done through qualitative and quantitative information on the amounts recognised, the significant judgements made and changes in them, and the kind and extent of the risks involved. The entity decides how much detail and emphasis is needed, adds information where paragraphs 97 to 132 fall short, and aggregates or disaggregates so that nothing useful is hidden, using bases such as contract type, region or reportable segment.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.