SAP ABAP Data Element FC_CCHFLG (Change of Control)
Hierarchy
☛
SAP_FIN (Software Component) SAP_FIN
⤷
EC-CS (Application Component) Consolidation
⤷
FC00_UC (Package) Cons: General consolidation (cannot be assign.to FC01-FC09)
SAP_FIN (Software Component) SAP_FIN⤷
EC-CS (Application Component) Consolidation⤷
FC00_UC (Package) Cons: General consolidation (cannot be assign.to FC01-FC09)
Basic Data
| Data Element | FC_CCHFLG |
| Short Description | Change of Control |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | X | |
| Data Type | CHAR | Character String |
| Length | 1 | |
| Decimal Places | 0 | |
| Output Length | 1 | |
| Value Table |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | Chg.Contr. |
| Medium | 15 | Chg.Contr. |
| Long | 40 | Change of Control |
| Heading | 10 | Chg.Contr. |
Documentation
Definition
If you select this indicator, the system carries out a method change as a change of control.
Use
If you activate the Change of Control function in the system utilization of consolidation investments (transaction CXI2), the system executes the Method Change process as a change of control:
- The method change document formally consists of a total divestiture and a new first consolidation of the same investee unit in accordance with the new accounting technique.
If you have activated the Other Comprehensive Income in Total Divestiture function in the system utilization for consolidation of investments, the other comprehensive income is also posted with an effect on net income in the method change.
- You can link an activity that changes the investment in terms of the sequence of activities to the method change by selecting the Change of Control indicator in the investment data. The system then carries out this activity (such as a step acquisition or partial divestiture) along with the method change at the start or end of the period. Afterwards, you cannot manually change the position of the activity in the sequence of activities.
- You can reevaluate the book values for investment and equity as part of the change of control. You must record these in the additional financial data with activity 66 (change of control).
The system only supports group-dependent revaluations for equity, not for investment. For this purpose, you must carry out a group-dependent, manual posting (that is, at posting level 30) as follows:
- The document type of the group-dependent, manual posting must be included in the calculation base for consolidation of investments.
- You must specify the assignment to which you post the group-dependent revaluation of equity in the reported equity items (transaction CXJ5) for activity 66 (change of control).
Dependencies
Example
History
| Last changed by/on | SAP | 20130529 |
| SAP Release Created in | 617 |
