FAS configuration requirements
The following tables specify FAS-specific settings for each consolidation component. For step-by-step procedures, see the JP Consolidation Framework.
Carry forward
Note: For step-by-step configuration procedures, see the JP Consolidation Framework documentation — Consolidation setup — Carry forward.
Account |
FAS-specific rule |
|---|---|
Goodwill |
Carry forward net book value (cost minus accumulated amortization) — not gross cost. |
Muuntoero (CTR reserve) |
Carry forward cumulative translation difference from all prior periods. |
Retained earnings |
Prior period closing retained earnings + prior period net profit. |
Equity accounts |
Each component carries forward at its own fixed historical rate — not the current period opening rate. |
Balance Carry forward configuration
-
Enable rule by checking the Enable checkbox > Click Save button to save the change
-
Add AccountOverride rule: In case of special scenario
Account mapping
Note: For step-by-step configuration procedures, see the JP Consolidation Framework documentation — Consolidation setup — Account mapping.
Mapping area |
FAS requirement |
|---|---|
P&L presentation |
Expenses by nature (standard under FAS) — configure expense accounts by materials, personnel, depreciation, other. |
Balance sheet |
FAS structure: fixed assets, current assets, equity, provisions, liabilities. |
Intercompany accounts |
Map IC accounts to the Partner Unit dimension for elimination matching. |
NCI equity (Vähemmistöosuus) |
Map to a dedicated equity section in the group balance sheet. |
Auto Mapping Configuration
-
Enable rule
-
Add applicable metrics to Movement BS rule
-
Add Standard and Advanced rules
Standard rule
Advanced rules
Currency conversion
Note: For step-by-step configuration procedures, see the JP Consolidation Framework documentation — Consolidation setup — Currency conversion.
Account type |
RATETYPE setting |
FAS rule |
|---|---|---|
P&L accounts |
AVG |
Period average rate. |
Balance sheet accounts |
END |
Closing rate at period end. |
Equity (share capital, reserves, retained earnings) |
HISTAVG |
Historical rate — rate at date each equity component arose; fixed permanently. |
Current period profit |
AVG |
Same as P&L accounts. |
Muuntoero account |
CTR |
Plug — translation difference within equity. |
Currency Conversion Configuration
-
Enable rules > Select the Advanced Currency Conversion
-
Add Override rules in needed
Please refer to below sample of Advance Currency Conversion Rules:
FAS Advanced Currency Conversion (Downloadable Excel file)
Ownership structure
Note: For step-by-step configuration procedures, see the JP Consolidation Framework documentation — Consolidation setup — Ownership structure.
Method |
FAS condition |
Lineos setting |
|---|---|---|
Full consolidation |
Control — majority voting rights or board appointment right |
Method = Full; NCI% = 100% − Parent% |
Equity method |
Significant influence — typically 20–50% |
Method = Equity |
Proportional consolidation |
Joint control — jointly managed entity (valid under FAS) |
Method = Proportional |