RepMap
FINREP 4.2.1validation

Releases (DPM and templates)

Annex V text editions

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 45.02 Gains or losses on derecognition of non-financial assets

View options DPM tags · colour the grid · rules · accounting basis

DPM tags dimensions and members of the cells, from DPM 2.0 · families: curated proposal

InstrumentIncome or expenses · Investment property · Property, plant and equipment

MetricCurrent period

Accounting portfolioOther than classified as held for sale

Financial statementsDerecognition · Profit or loss · Tangible assets · +3

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