A company has two subsidiaries with 1000 EURO each in the Cash account. Which statement describes when consolidation can occur?

• A. A user has power user access but only write access to the entity.
• B. The current period consolidation status is Impacted and the remaining periods are OK.
• C. A user with power user access first locks the entity so that other users cannot consolidate the same entity
• D. An administrator runs Force Consolidate to force the consolidation of all entities regardless of status or content

Answer: (B)

Consolidation readiness hinges on the status of the periods, not on user permissions or manual overrides. In FCCS, a period can be in OK or Impacted status. If the current period is Impacted, it means there have been changes that require re-consolidation, but that does not block running a consolidation as long as the other periods are in OK. When the current period is Impacted and the remaining periods are OK, the system can perform the consolidation to roll up the updated data (for example, the 1000 EURO in Cash for each subsidiary) into the parent.

The other options don’t describe this status-based gating: access permissions and locking don’t determine whether consolidation can run, and forcing a consolidation bypasses safeguards and isn’t the correct handling in this scenario.