FIN.Preface:10 - Architectural Rationale

The language retains domain procedures because a general choice method cannot calculate cash conversion, discount a project or reconcile an instrument’s proceeds by itself. It reuses Management Accounting, Financial Domain Modeling and Operations Management for their independently useful results instead of making them three sections of a larger finance prerequisite.

Separate patterns distinguish value, allocation, funding and execution because the same case can obtain one result and fail another. In acquisition and divestment comparisons, FIN.9 combines supplied valuations with the price, transaction effects and financing conditions. Distributions and distress retain their own questions about claims and feasible capital routes.