FDM.3:12 - Relations

FDM.1–2 supply adequate positions and party boundaries. FDM.4 establishes actual events and their effects; FDM.5 uses the flows relevant to a participant’s service result.

SIE.3–6 supply general model construction and connection. Management Accounting, MA.4 reconciles operating, reporting and cash accounts; MA.5 uses the relevant conditional flows in its forecast. The responsible financial practice supplies any additional valuation or choice method.