Not a single computing method is the right one, but the parallel execution of all common methods, producing a value range and a case-by-case specific method sequence.
According to IAS 39, no special valuation method is mandatory, but the usage of commonly accepted and established valuation techniques..
In this sense, accepted methods are used: („...commonly used by market participants ...“).
The value range which is created by the parallel, cascading valuation stabilizes key data determining and produces clearness about valuation errors of a single method.
Combined with modern OO structures we create the framework for a mainly automated and easily customizable product.
A continuous development of new IT structures permit implementing specific requirements in an optimal way.
The requirements of IAS 39 and the resulting needs are transferred in configurable process structures of the new application system.