Answer Posted / mangaiah

the leading ledger is based on same accounting principals as
that of consilidate financial statement .it is integrated
with all subsidiary ledgers andis update in all company
codes you must designate one ledger as leading ledger
in India fesical year variant is V3 and leading ledger is 0l

non leading ledgers are parallel to leading ledgers.they can
based for example on local accounting principals such as
german commercial code

you must active a non leading ledger by company code

our branch in foreign countries at that time we use non
leading ledgers

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