Actual periodic report detail
Actual periodic report detail provide disclosing and audit supporting data when anything besides a subsequent measurement occurs during the Accounting period.
They are of two categories:
1. Details that are linked to a financial event (remeasurement, reduce scope, impairment).
2. Details that are linked to the reversal and rebooking of periods that are impacted by a retroactive modification.
For each account that is booked on behalf of a modification, the details provide:
• The amount.
• The Fixed account on which the amount is booked.
• The Posting type under which it is booked.
• The Financial event registration when one has been logged.
In addition to which, auditing information provide insight for controlling the data:
1. Retroactive? field is set to Yes when the actual periodic report detail is booked during the accounting period but belongs to a previous one, due to a retroactive modification.
2. Start date of original period and Start date of original period fields allow to identify the accounting period from which a modification should have been entered and booked if it wasn’t entered retroactively.
3. Type of movement field provides a category for the actual periodic report detail. There are four categories:
a. MOVEMENT: Movement, for an actual periodic reporting detail arising from a modification that is entered during the accounting period for which it is effective (Field Retroactive? set to Yes.
b. ONB: Onboarding, for an actual periodic reporting detail arising from the onboarding of an existing lease with carrying values that are not booked from Planon Lease accounting solution but are nevertheless presented as the values 'at start' of their respective reporting category.
c. REBOOKING: Rebooking, for an actual periodic reporting detail arising from a retroactive modification (Field Retroactive? set to Yes) and that represent the rebooking of the new amounts.
d. REVERSAL: Reversal, for an actual periodic reporting detail arising from a retroactive modification (Field Retroactive? set to Yes) and that represent the reversal of the previously booked amounts.