The fundamental account assignment of the Consolidation system. Financial statement (FS) items form the basis for consolidation data collection, posting and reporting.
FS items can be used in multiple consolidation charts of accounts. They are not only used for accounting purposes on balance sheets, income statements or statements of retained earnings. They can also be used for maintaining metrics and key figures.
The attributes of an FS item include the FS item type, the where-used indicator, the FS item category, the debit or credit sign and the breakdown category.
Besides the item key, the Consolidation system also features subassignments. The following subassignments are provided: trading partner, transaction currency, year of acquisition, and subitem.
Custom subassignments are also available.
More terms such as financial statement item (EC-CS) in Dictionary F.
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