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/IBS/RB_ECFGAAP - ECF: GAAP Assignment

RFUMSV00 - Advance Return for Tax on Sales/Purchases   ABAP Short Reference  
This documentation is copyright by SAP AG.

In this Customizing activity, you assign accounting principles for the ECF procedure.

A valuation method with the "ECF" analysis horizon must be used; you configure the corresponding settings in the Customizing activity Define Valuation Method.

• Make the required settings for each relevant RBD area and valuation method with the "ECF" analysis horizon.

• If you want to use the dual GAAP function in the ECF procedure, you have to assign both GAAP1 and GAAP2 to the corresponding valuation method of the relevant RBD areas.

• If you only want to use one GAAP in the ECF procedure, you have to use GAAP1 and assign it accordingly.

In the ECF procedure (valuation method 10), the dual GAAP function is to be used for RBD area 0001. The first GAAP is to include risk provision creation in accordance with IFRS 9 and the second GAAP is to include risk provision creation in accordance with the German HGB. The short texts "IFRS 9" and "HGB/GCC" are to be used to describe the two procedures accordingly in the RBD application.

RBD Area	Valuation Method	GAAP	GAAP Short Text	GL AP
0001	10	GAAP1	IFRS 9	-
0001	10	GAAP2	HGB/GCC	-

IFRS = International Financial Reporting Standards; these international accounting principles are issued by the International Accounting Standards Board (IASB)

HGB/GCC = German Commercial Code; local accounting principle for the Federal Republic of Germany

PERFORM Short Reference   ABAP Short Reference  
This documentation is copyright by SAP AG.

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