Business

EPM & Hyperion What Is Intercompany Elimination? Intercompany elimination in Oracle EPM is the automated removal of transactions between group entities — intercompany sales, loans, dividends, and management fees… Business Cross-Functional What Is an Intercompany Transaction? An intercompany transaction is a financial transaction between two entities that are part of the same corporate group — the sale of… Business Cross-Functional What Is Internal Controls? Internal controls are the policies, procedures, and system configurations that an enterprise maintains to ensure financial reporting accuracy, asset safeguarding, and regulatory… Business Consultancy What Is Issue and Risk Escalation? Issue and risk escalation is the defined process by which problems and threats that cannot be resolved at programme team level are… Business EPM & Hyperion What Is a Journal Adjustment? A journal adjustment in Oracle EPM is a manual correcting entry applied within the EPM consolidation environment to adjust reported figures without… Business Cross-Functional What Is a Journal Entry? A journal entry is the fundamental unit of double-entry accounting: a record that debits one or more accounts and credits one or… Business Consultancy What Is Knowledge Transfer? Knowledge transfer is the structured process of moving the system, process, and configuration knowledge held by the implementation team into the permanent… Business Consultancy What Is Lessons Learned? Lessons learned is the structured process of capturing, documenting, and institutionalising the experiences — positive and negative — of a technology programme… Business EPM & Hyperion What Is Long-Range Planning? Long-range planning in Oracle EPM is the process of building multi-year financial projections — typically three to ten years — that connect… Business Business Intelligence What Is Looker? Looker is Google Cloud's enterprise BI platform built around a code-based semantic modelling layer (LookML) that defines all business logic centrally before… Business Cross-Functional What Is Management Accounts? Management accounts are the periodic financial reports prepared for internal leadership — typically including a profit and loss account, balance sheet highlights,… Business Business Intelligence What Is Master Data Management (MDM)? Master data management (MDM) is the discipline of creating and maintaining a single, authoritative, governed version of core business entities — chart… Business EPM & Hyperion What Is Migration from Hyperion to Oracle Cloud EPM? Migrating from Hyperion to Oracle Cloud EPM is the process of moving an organisation's planning, consolidation, and reporting from on-premise Hyperion applications… Business Cross-Functional What Is Minority Interest? Minority interest (or non-controlling interest under IFRS 10) represents the portion of a subsidiary's equity and profit that belongs to shareholders other… Business Cross-Functional What Is Month-End Close? Month-end close is the recurring process of finalising an enterprise's accounting records at the end of each calendar or fiscal month —… Business