The target of this document is to post the impairment of assets, under the IAS 36 standar, in SAP ECC 6 and reflecting this values in FI-AA module.
First of all, you have to activate the bussines function FIN_GL_CI_3. You can do this in transaction SFW5.
Customizing
New transaction types:
- Transaction type for impairment rule IAS 36 (debit) for current year (transaction type group A2)
- Transaction type for impairment rule IAS 36 (debit) for prior year (transaction type group A1)
- Transaction type for impairment rule IAS 36 (credit) for current year (transaction type group A2)
- Transaction type for impairment rule IAS 36 (credit) for prior year (transaction type group A1)
For each depreciation area, a flag may be recorded both to devalue / revalue the acquisition price and production costs, as to devalue / revalue depreciation:
To post the impairment, should be marked for each depreciation area of assessment impairments are taken into account in the implementation of accounting for depreciation:
In addition, the accounts must be assigned to use the impairment:
Other issues:
If you want to separate in a report the impairments and the reverse charges of impairments, you should separate by transaction type in the asset history sheet. The customizing in this case is:
If you have posted investiments grants, the run of the impairment report don’t have a retirement of this grants. You should do this retirement manually by the standar retirement transaction.
Implementing Badi FIAA_IMPAIRMENT_DISTR_CUST
If the distribution of impairment is different in each asset, you can use the Badi FIAA_IMPAIRMENT_DISTR_CUST to do a specific distribution for your requirements.
For this, you can create an implementation in transaction SE19:
You need to create a class ZCL_FIAA_IMPAIRMENT_DISTR_CUST assigned to this implementation to include the ABAP code to do the distribution.