This view is based on tables FII_FULL_FIN_ITEM_HIERS and FND_FLEX_VALUES_TL. It will contain information about the nodes in the full hierarchy of Financial Category.
SELECT -999 PARENT_ID , FLH.PARENT_FIN_CAT_ID ID , NVL(FFVT.DESCRIPTION , FFVT.FLEX_VALUE_MEANING) VALUE , CAT.FIN_CAT_TYPE_CODE TYPE FROM FII_FULL_FIN_ITEM_HIERS FLH , FND_FLEX_VALUES_TL FFVT , FII_FIN_CAT_TYPE_ASSGNS CAT WHERE FLH.PARENT_LEVEL = FLH.CHILD_LEVEL AND FLH.PARENT_FIN_CAT_ID = FFVT.FLEX_VALUE_ID AND FFVT.LANGUAGE = USERENV('LANG') AND FLH.CHILD_FIN_CAT_ID = CAT.FIN_CATEGORY_ID