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AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

The view APPS.AMW_FIN_STMNT_KEY_ACCT_V is a reporting and integration object within the AMW product, Internal Controls Manager (ICM), in Oracle E-Business Suite 12.1.1 and 12.2.2. It presents a consolidated, hierarchical representation of the natural (key) accounts that make up a financial statement, together with the financial items and account groupings that organize those accounts. In practical terms, the view unifies three logical levels of the financial statement structure — the statement itself, its financial items, and the natural accounts attached to those items — into a single, uniform result set.

The view is primarily consumed by ICM financial-statement definition and review functionality, and by downstream reporting or integration processes that need to traverse the relationship between a financial statement and the natural accounts that feed it. Because the view exposes a consistent column layout across all hierarchy levels, it can be used directly in personalized inquiries, custom reports, and interface extracts without the caller needing to join the underlying base tables. The user search term natural_account_id maps directly to a column exposed by this view.

Underlying Base Objects

The view is defined as a UNION of three queries over the ICM financial-statement base tables, all owned by the APPS schema:

All translated (TL) joins are filtered with TL.LANGUAGE = USERENV('LANG'), so the view returns names in the session language. The metadata records no additional referenced base objects beyond those named in the view text.

Key Columns

  • STATEMENT_GROUP_ID, FINANCIAL_STATEMENT_ID — identify the parent financial statement and grouping.
  • NAME — the translated name of the statement, item, or account, depending on the row level.
  • OBJECT_TYPE — discriminates the row: FINANCIAL STATEMENT, FINANCIAL ITEM, or ACCOUNT.
  • FINANCIAL_ITEM_ID, PARENT_FINANCIAL_ITEM_ID — the item and its parent, enabling item-level hierarchy traversal.
  • ACCOUNT_GROUP_ID — the account group to which a key account belongs; populated at the ACCOUNT level.
  • NATURAL_ACCOUNT_ID — the identifier of the natural/key account; the column most directly associated with the user search term natural_account_id.
  • PARENT_NATURAL_ACCOUNT_ID — supports reconstruction of the key-account hierarchy within a group.
  • NATURAL_ACCOUNT_VALUE — the account value/segment used to tie the key account to the chart of accounts.
  • SEQUENCE_NUMBER — ordering within the statement; statement-level rows carry 0 and account-level rows carry 99999 in the view text.

Columns not applicable to a given hierarchy level are returned as TO_NUMBER(NULL) or NULL, producing a uniform schema across levels.

Common Use Cases and Queries

Typical uses include retrieving all key accounts for a financial statement, flattening the statement/item/account hierarchy, and extracting key-account mappings for reconciliation or audit. A representative query listing natural accounts for a statement is:

  • SELECT statement_group_id, financial_statement_id, financial_item_id, natural_account_id, parent_natural_account_id, natural_account_value, name FROM apps.amw_fin_stmnt_key_acct_v WHERE financial_statement_id = :p_statement_id AND object_type = 'ACCOUNT' ORDER BY financial_item_id, sequence_number;
  • Filtering by natural_account_id to locate which financial items reference a particular key account.
  • Reconstructing hierarchy with a self-join on parent_natural_account_id = natural_account_id to display account roll-ups.