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:
Figure: Fine-granular valuation elements for IFRS9 in the solution.
For details about the valuation elements, please refer to section "Valuation Elements IFRS 9".