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Highlights of the blueprint:
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b) Disclosure of valuation components: Depending on the accounting category, specific valuation elements need to be disclosed in the P&L or OCI
Financial Assets:
IFRS9 Classiciation of financial assets is related to
- Business Model
- Cash Flow Characteristics
- Fair Value Option Decision
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- delivered and imported on individual level,
- can be defined in the setup (LINK SWIMLANE TILE CLASSIFICATION SETUP)
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Financial Liabilities:
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This section is split into the following topics:
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