The solution follows the philosophy of fine granular valuation elements. For details refer to "-Separation of valuation elements".
Regarding the different measurment approaches of IFRS, the solution provides a set of various valuation elements.
IFRS-specific measurment approaches are calculated by the sum of various valuation elements like shown in the figure below:
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For details about the valuation elements, please refer to section "-Valuation Elements IFRS 9".