| consolidation chart of accounts (FIN-SEM-BCS) |
A systemic list of financial statement items.
A consolidation chart of accounts can include one or more item hierarchies.
Each consolidation area has one consolidation chart of accounts. A consolidation chart of accounts is always complete.
You can have multiple consolidation charts of accounts. If you do not want to use consolidation charts of accounts, you can use multiple item hierarchies instead.