Proposed changes to Business Model and effects on BW Reporting

Dear All
The Business is giving consideration to reducing (consolidating) its current number of Business Areas in use. They are stating they are not sure whether it will just rename some of the current Business Areas or create completely new ones.
We are trying to establish what issues the proposed changes will produce in our reporting? There are obvious ones, around modelling for example, and we'll need to liaise with our Internal Audit but are there any specific Governance,  Risk Control or Compliance issues around reporting we should be asking the Business to address?
Does anyone have any thoughts/experiences they want to share whose companies have undertaken something similar?
Thanks in advance
Helen

I will just brain dump some thoughts - they may or may not be applicable
Business Areas? as in the SAP term Business areas or the generic term
If this were me - I would start to worry about the statutory requirements as business areas tend to get used for segment reporting under IAS14
SAP brought out the segment ledgers in ECC6 to get around some of the process problems currently within the profit centre and business area concepts.
These technical objects previously did not allow up to date balanced balanced sheets for the segments due to the month end SAP process runs required to fill areas of the balance sheet not posted directly by standard SAP transactions. (ie subledger GL to PCA posting runs)
The new ECC6 segments resolve this by deriving (much like CO-PA derivation rules) the segment portion at posting time - thus the balance sheets balance
From a reporting process point of view this is a massive tool in the armoury as some aspects of Sox or some countries GAAP compliance require a balance sheet to be available within 14 days of asking (hence the problem with month end processes)
As with most aspects of BI and BW - the technology is the easy part (no matter what the postings in this forum suggest) - the problem is always the process and legal compliance, as reporting is the end game and only highlights problem with updtream processes.
From a day to day process - the problems that you may encounter will be the change in processes of default business areas for automated postings (ie some business areas are going to take the hit for, say, write off amounts, unless that is SAP substitution and validation rules are written to allocate the postings correctly)
What are you going to do with the historical data - are you going to remodel it with new look ups in BW and write the data back intot he cubes? As reloading historical data could take some time
And then if you do restate the historical data - the internal auditors are not going to be happy as you now have no backup for the original tax/statutory submissions

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