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FIN_ACC_GC_ASTHFS: Assets Held for Sale (New) ( RELNSEM-BCS_605_GRPCLS_E )

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Short text

FIN_ACC_GC_ASTHFS: Assets Held for Sale (New)

Use

As of SAP enhancement package 5 for SAP ERP 6.0 (SEM-BW 605), you can automate postings to handle subsidiaries in accordance with the new regulations in IFRS 5 and SFAS 144 in cases of intention for sale or discontinued operations.

Assets Held for Sale

If a subsidiary with an intention for sale is acquired or the subsidiary is regarded as an asset held for sale for other reasons, you must report the assets and liabilities for this company separately in the consolidated balance sheet. The new functions allow you to specify the time of the intention for sale for a consolidation unit based on specific consolidation groups. They also allow you to reclassify all balance sheet accounts as two target accounts (Assets Held for Sale or Liabilities Held for Sale).

Due to the intention for sale, a group-dependent revaluation of assets held for sale may also be required. However, you cannot report minority interest for this revaluation. The new functions allow you to suppress the adjustment of minority interest for reported financial data for the relevant document types.

As of the time of the intention for sale, the depreciation of assets must be suppressed in line with the new regulations. Using the new functions, you can revoke the planned depreciation of assets or liabilities that you previously posted using a Capitalization and Valuation Allowances task by consolidation group. You can also suppress the posting of depreciation adjustments in documents of tasks for the elimination of interunit profit/loss in transferred assets.

Discontinued Operations

When an entire business area is discontinued, you have to report the equity holdings adjustments separately. Using the new functions, you can reclassify all income statement accounts as one single target account (Discontinued Operations) as of the time for discontinued operations.

Effects on Existing Data

Effects on Data Transfer

Effects on System Administration

To configure the settings for the new function, you perform the following steps in the consolidation workbench:

Activation in the Consolidation Area

To activate the new functions, you select the Assets Held for Sale checkbox in the settings for the consolidation area.

Customizing for Consolidation Groups

In the consolidation group attributes, you could previously specify the time (year and period) of first consolidation and divestiture accounting for each consolidation unit. You can now also specify the times (year and period) of the intention for sale and of discontinued operations.

Customizing for Consolidation Unit Combinations

In a matrix organization, you can override for consolidation unit combinations the times of the intention for sale and of discontinued operations that you entered for each of the dimensions of the consolidation unit characteristics.

On the Table Display tab page, you can enter these times directly.

On the Matrix Display tab page, you can enter these times on the detail screen. To display the detail screen, choose the Detail option in the context menu of the checkbox for a combination.

Customizing for Reclassification

In Customizing for reclassification tasks, the new Global Settings group box is displayed with the following checkboxes:

• Assets Held for Sale

If you select this checkbox, you can use this task to reclassify balance sheet accounts as the target accounts Assets Held for Sale or Liabilities Held for Sale. You can also reclassify income statement accounts as the target account Discontinued Operations.

If you select this checkbox, you must enter a non-initial value for the processing type of assets held for sale in the Customizing settings for the trigger selection of the reclassification method that you assign to the task. This value determines whether the task handles consolidation units (or partner units) with an intention for sale or discontinued operations or equity-method investee units with intention for sale.

• Value Allowance of Assets/Liabilities

If you select this checkbox, you can use the task to revoke the planned depreciation of assets or liabilities that you previously posted using a Capitalization and Valuation Allowances task by consolidation group.

In Customizing for reclassification, there is also a new Check Settings node. When you execute this function, the system checks the consistency of reclassification tasks for assets held for sale as well as for reclassification methods and document types assigned for these tasks.

Customizing for the Location of Values for Consolidation of Investments

If a revaluation of the assets held for sale is required, you must post this manually to posting level 30 using a document type that is part of the calculation base for consolidation of investments. Minority interests must be ignored.

In Customizing for the location of values for consolidation of investments, there is a new No Minority Interest column in the Calculation Base screen area. In this column, you must select the checkbox for the manual document type that you used to post the revaluation of assets held for sale.

Depending on your requirements, you may need to configure additional Customizing settings to ensure functions are applied accurately. For more information and examples, see SAP Library for SAP ERP on SAP Help Portal at http://help.sap.com/erp -> SAP ERP Enhancement Packages ->ERP Central Component Enhancement Package 5 -> Business Functions -> Business Functions in SAP ERP -> Enterprise Business Functions -> Accounting -> Financials, Group Close, Assets Held for Sale

Effects on Customizing

Further Information

Release note Financials, Group Close, Assets Held for Sale (New)

SAP Library for SAP ERP on SAP Help Portal at http://help.sap.com/erp -> SAP ERP Enhancement Packages ->ERP Central Component Enhancement Package 5 -> Business Functions -> Business Functions in SAP ERP -> Enterprise Business Functions -> Accounting -> Financials, Group Close, Assets Held for Sale

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Length: 7809 Date: 20240604 Time: 005624     sap01-206 ( 138 ms )