Answer / guest

The leading ledger means the ledger which is posted by the
companys parent country company code, the non leading
ledger means the ledgers which posted by the company codes
in other than the parent country. And leading ledgers are
always the representative ledgers and non leading ledgers
or non representative ledgers.

Answer / ali

leading ledger may use as per local accounting principles, fiscal year and currencies, non leading ledger may use different accounting principles, different fiscal years and currencies

Answer / kalpana

Leading ledger is the based up on same accounting principles(which ever use the company code) as that concolidated financial statement,nonleding ledger parelel ledger the acounting principles.
Ex: If ur companu located diferent countries if you wat the see the reports for difernt coountries and diferent curency throw leding& nonleading ledgers its possible.
EX:your company maintain the fiscal year Apr-march ur company code located in India and another company code located in another country like US their fiscal year Jan to Dec)like that Leding ledger is the ur company code India nonleding ledger is the US.

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