FPF Reference

A.2.2:6.3 Organizational unit (enterprise sense)

Preface node heading:a-2-2-6-3-organizational-unit-enterprise-sense:2180

Content

  • Holder: FinanceDept (U.System as OrgUnit).
  • Task family: period close per CloseBooks_v3 MethodDescription.
  • WorkScope: IFRS; ERP v12; 8 legal entities; staffing ≥ 6 FTE; cut‑off rules X.
  • Measures: close in ≤ 5 business days; adjustment error rate < 0.2 %.
  • Context: OperatingModel_2025.
  • Distinction: This is ability; the service promise clause “Provide month‑end close” is the external promise derived from this ability once formally offered.