Financial Master Data Management 
This InfoArea provides Business Intelligence (BI) Content you can use to display the master data that has been processed in the data model provided by SAP. The reports give you an overview of the state of the master data as per a specific point in time. You can use them to make preparations for creating financial reports and for external audits. The reports always pertain to one edition.
Note
To use this Content, you need to have implemented SAP enhancement package 4 for SAP ERP 6.0 and activated the business function Master Data Management for Financials: Charts of Accounts.
The queries directly access InfoSets. The hierarchy-bearing characteristics (Account (0FMD_ACCNT), Financial Statement Item (0FMD_FRSITM), and Group Account (0FMD_FSITM)) are extracted via the InfoPackage from the source system and written as a hierarchy in the BI system.

Data Flow in Financial Master Data Management