What is the correct Currency dimension member to select when running an Intercompany Matching Report?

• A. Input Currency
• B. Reporting Currency
• C. Entity Currency
• D. Parent Currency

Answer: (B)

Intercompany matching is done to reconcile balances across entities in a single, common view. For this, you want to see all intercompany amounts in the currency used to present the consolidated financial statements. The Reporting Currency is the currency in which the consolidated statements are reported, so selecting it ensures that all intercompany balances are compared on a uniform basis after currency conversions. This makes mismatches easy to spot because the amounts are aligned to the same reporting standard.

Choosing the input currency would show each entry in the currency it was entered in, which makes cross-entity comparison inconsistent. Entity Currency ties results to a single subsidiary’s functional currency, not the overall reporting perspective, while Parent Currency focuses on the parent’s currency rather than the consolidated view. Therefore, the Reporting Currency best supports accurate cross-entity matching in the consolidated context.