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"Which closing activities are performed for external reporting as per SAP best practices?

Financial Closing

"Which closing activities are performed for external reporting as per SAP best practices? Note: There are 2 correct answers to this question."
A . Regroup receivables and payables on the balance sheet.
B . Update product cost estimates with standard prices.
C . Run pla assessment cycles for profit centers.
D . Perform valuations of open items in foreigh currency.

Answer: A,D

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