SAP ABAP IMG Activity FIGL_PARA_FI (Parallel Accounting)
Hierarchy
☛ EA-FIN (Software Component) EA-FIN
   ⤷ FI-GL (Application Component) General Ledger Accounting
     ⤷ FI_PARA_CUST (Package) Customizing for Parallel Valuation Methods
IMG Activity
ID FIGL_PARA_FI Parallel Accounting  
Transaction Code S_ALN_01000636   (empty) 
Created on 20020124    
Customizing Attributes ACC_GL_PARA_K_U_A   Parallel Valuations: Optional Activity 
Customizing Activity    
Document
Document Class SIMG   Hypertext: Object Class - Class to which a document belongs.
Document Name FIGL_PARA_FI_DC    

You have the option of depicting a parallel valuation method in your SAP system. This will allow you to carry out valuations and closing operations for a company code according to bother a local accounting principle and a second (parallel) accounting principle, for example the group accounting principle. This is necessary, for example, for German subsidiaries of American groups. Here, the German subsidiary must provide financial statements according to both the German Commercial Code and the group accounting principle (such as US GAAP).

Note

With the solution scenarios for depicting a parallel valuation method, you can also depict more than two parallel accounting principles in your system. To simplify the description, we speak here of a scenario where just two parallel accounting principles are used..

A parallel valuation method affects the function for the valuation (for the valuation reports) and for creating year-end closing. At the same time, a parallel valuation method is relevant not only for the functions in Financial Accounting. It is also relevant for other SAP application components in which valuation processes take place. In this substructure of the Implementation Guide, IMG activities have therefore been grouped together from the various application components that are affected by a parallel valuation method.

Solution scenarios for depicting a parallel valuation method

You have the following options for depicting a parallel valuation method in your SAP system.

  • Depiction using additional accounts
  • Depiction using an additional ledger
  • Depiction using an additional company code

Caution

SAP recommends using the solution scenario for depiction using parallel accounts. Under certain conditions, the implementation of an additional ledger or company code can also be considered.

Depiction using additional accounts

You can depict a parallel valuation method in your SAP system by creating additional accounts. The postings are then made:

  • to a joint account area - if they are the same for both accounting principles
  • to a specific account area for each accounting principle - if the postings are different depending on the accounting principle

For each accounting principle, the joint accounts and the specific accounting principle accounts are evaluated for year-end closing.

Depiction using an additional ledger

You can depict a parallel valuation method in your SAP system by defining an additional ledger in the SAP Special Ledger component. In this way, you store the posting data for the various accounting principles in separate books (ledgers):

  • You store the data for one accounting principle in the general ledger. This is known as the 'leading' accounting principle, as only the general ledger is integrated with Controlling.
  • For your additional (parallel) accounting principle, you create a ledger in the Spezielle Ledger component: the additional ledger. This ledger is not integrated with Controlling. This means that no Controlling is possible for posting data in this ledger.

To depict a parallel valuation method using an additional ledger, you have to make various settings in Customizing:

  1. Define an additional (special) ledger. To do so, call up Special Ledger Customizing and choose Basic Settings -> Master Data -> Maintain Ledger.
  2. Define your accounting principles and assign the additional ledger to the accounting principle that does not post to the general ledger. You can find the setting in Customizing for Parallel Valuation Methods, under Accounting Principles and Additional Ledgers.

For further information on the specific settings for the additional ledger, see the SAP Library, under Parallel Valuation Methods -> Set Up Depiction Using Additional Ledgers..

Depiction using an additional company code

  1. You can depict a parallel valuation method in your SAP system by creating an additional compan code. In this way, you store the posting data for you additional (parallel) accounting principle in a separate company code.

This solution scenario is only supported by valuation reports in Financial Accounting and Asset Accounting. No other application components support this solution scenario.

Depicting a parallel valuation method in the application components

Financial Accounting supports all three solution scenarios in its valuation reports. The following valuation reports and functions are affected by depiction of a parallel valuation method in Financial Accounting:

  • Reports for listing and regrouping payables and receivables
  • Value adjustments
  • Foreign currency valuation
  • Accruals
  • Provisions for awards

For further information on the effects that depicting a parallel valuation method can have on these valuation reports and functions, see the SAP Library, under Parallel Valuation Methods -> Parallel Valuation Method in Financial Accounting.

You can find the IMG activities from the other application components that are affected by depiction of a parallel valuation method grouped in this IMG substructure under Integration:

For detailed information on Parallel Valuation Methods, see the SAP Library, under Accounting -> Financials -> General Ledger Accounting -> Parallel Valuation Methods.

Business Attributes
ASAP Roadmap ID 204   Establish Functions and Processes 
Mandatory / Optional 2   Optional activity 
Critical / Non-Critical 2   Non-critical 
Country-Dependency A   Valid for all countries 
Maintenance Objects
Maintenance object type    
History
Last changed by/on SAP  20030709 
SAP Release Created in 110