Answer / suresh kumar pratapa

By using leading and non leading ledgers in FI-AA , asset values(APC),depreciation, accumulated depreciation can represents in company code currency as well as additional currency to meet the legal requirments.
Let us assume, company ABC LTD domiciled in INDIA and it is a subsidiary of XYZ ltd,registered in USA.
To meet loacal legal requirments of ABC LTD,should represent asset values in INR and INDIA GAAP as well in USD&IFRS GAAP.(assume Group preparing its finacial statments in US dolloar with IFRS GAAP).A depreciation is required (t.code-OADB)here and need to specify target group in depreciation area, postiung in GL . Before this ledger should be created.

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