A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.
F 42.00Tangible and intangible assets: carrying amount by measurement method
DPM tagsdimensions and members of the cells, from DPM 2.0 · families: curated proposal
InstrumentTangible assets · Right-of-use assets · Property, plant and equipment · +4MetricCarrying amountAccounting portfolioCost model · Other than classified as held for sale · Revaluation model · +2
Colour byRulesRules per cell1–23–45–89–12>12not reported