Hierarchy
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_USGAAP |
| Short Description | Calculate acquisitions with direct shares/group shares |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | FC_USGAAP | |
| 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 | 0 | |
| Medium | 20 | Acquisitions using |
| Long | 0 | |
| Heading | 20 | Acquisitions using |
Documentation
Definition
Acquisitions (in first consolidation, step acquisition, increase in indirect investment) support two types of minority interest calculations:
- Calculation of acquisitions with direct shares
Minority interest in equity changes according to the increase of the investor's direct share in the investee. Minority interest in the investment is NOT stated. When goodwill is amortized, the minority interest is calculated according to the group shares of the parent units.
- Calculation of acquisitions with group shares
Minority interest in equity changes according to the increase of the group share of the investee. Minority interest in the investment IS stated. When goodwill is amortized, minority interest is NOT calculated.
These calculation variants differ only for investments over multiple levels. During subsequent consolidation, the minority interest in equity in both cases is calculated according to the group share of the investee unit.
History
| Last changed by/on | SAP | 19991201 |
| SAP Release Created in |
