Hierarchy
SAP_ABA (Software Component) Cross-Application Component⤷
CA-BK (Application Component) Bank⤷
BF (Package) FI Cross-application Objects
Basic Data
| Data Element | ACCOUNTING_PRINCIPLE |
| Short Description | Accounting Principle |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | ACCOUNTING_PRINCIPLE | |
| Data Type | CHAR | Character String |
| Length | 4 | |
| Decimal Places | 0 | |
| Output Length | 4 | |
| Value Table | TACC_PRINCIPLE |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ACCOUNTING_PRINCIPLE | |
| Default Component name | ACC_PRINCIPLE | |
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | Acc.Princ. |
| Medium | 20 | Accounting Principle |
| Long | 40 | Accounting Principle |
| Heading | 4 | AccP |
Documentation
Definition
The accounting principle is the designation for the legal regulations according to which financial statements are drawn up and rendered.
Examples of accounting principles are:
- IAS ("International Accounting Standard") and
- US GAAP ("Generally Accepted Accounting Principle").
Use
The characteristic "accounting principle" serves to simplify depiction of parallel accounting in the system.
Use in R/3
In Customizing for Finance, a ledger or ledger group can be assigned to an accounting principle: If an assignment of this kind is made, documents that are posted in this accounting principle will only be posted to the assigned special ledger.
Documents where the characteristic "accounting principle" has not been filled will be posted to all ledgers and all then posted on to all other Accounting applications.
For performance reasons, you can summarize several different accounting principles in one entry, for example, you create one accounting principle for IAS/US GAAP. This can be useful if, in an application, you have to create the data for each accounting principle, even if the postings derived from the data are identical for each accounting principle.
If, for example, you reflect both IAS and US GAAP in your system, in the application Manual Accruals, you have to create one accrual item for each accounting principle. However, the accruals are identical for IAS and US GAAP. You therefore only have to create one accounting principle in the system, for example IAS/US GAAP for Accruals.
Dependencies
Example
History
| Last changed by/on | SAP | 20040312 |
| SAP Release Created in | 620 |
