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Parallel Ledgers
• International accounting principle for example IFRS is primary valuation represented by the leading ledger.
• Local GAAP books are maintained in an additional non-leading ledger • Non-leading ledgers can use a different fiscal year variant. (For restrictions on
this, see SAP Note 844029).
• Same Accounts are used for all ledgers Example:
Leading Ledger (IFRS)
Non-Leading Ledger 1 (Local GAAP)
Non-Leading Ledger 2 (Tax)
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