116: IF ((old_references.cr_account_cd = new_references.cr_account_cd) OR
117: (new_references.cr_account_cd IS NULL)) THEN
118: NULL;
119: ELSE
120: IF NOT IGS_FI_ACC_PKG.Get_PK_For_Validation (
121: new_references.cr_account_cd
122: ) THEN
123: Fnd_Message.Set_Name ('FND', 'FORM_RECORD_DELETED');
124: IGS_GE_MSG_STACK.ADD;
128: IF ((old_references.dr_account_cd = new_references.dr_account_cd) OR
129: (new_references.dr_account_cd IS NULL)) THEN
130: NULL;
131: ELSE
132: IF NOT IGS_FI_ACC_PKG.Get_PK_For_Validation (
133: new_references.dr_account_cd
134: ) THEN
135: Fnd_Message.Set_Name ('FND', 'FORM_RECORD_DELETED');
136: IGS_GE_MSG_STACK.ADD;