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value differences between leading and non leading ledger

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Hi Experts,

 

When my leading ledger is as per IAS and non leading ledger is IFRS,

 

Could some one tell me the few scenarios where we need  post the difference between leading ledger and non leading ledger.

 

I know we post through FB01L& FB50L, would like to know few transactions.

 

Regards,

Surya


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