Which condition should NOT be considered when designing an FCCS report in Financial Reporting Studio?

• A. Suppress missing blocks
• B. Expand missing blocks
• C. Include all accounts
• D. Include custom calculations

Answer: (A)

The key idea is that a Financial Reporting Studio design should reveal the full data structure and the calculations behind the numbers, rather than hiding parts of the model. Suppressing missing blocks hides blocks that have no data for a given period, which can obscure the report’s structure and make it harder to audit or understand how the data is organized. This can lead to misinterpretation or missed gaps in the chart of accounts, even when other parts of the report are shown.

In contrast, expanding missing blocks helps you see where data would appear and what the layout looks like, so you can verify completeness and placement of accounts. Including all accounts ensures the report covers the entire chart of accounts and doesn’t selectively exclude items, which supports accurate reconciliation and interpretation. Including custom calculations allows you to present any additional metrics or derived figures needed for decision-making and compliance.

Because hiding missing blocks can reduce transparency and potentially hide important context, it’s not a practice you should consider when designing an FCCS report in Financial Reporting Studio.