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Value date
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Back-Value Transactions (Oracle General Ledger Users' Guide)
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Not to be confused with 'Value Date' which is the date used for translation of foreign currency, share and similar transactions. The term 'back value' used to apply to take over bids at a price lower than that paid by the buyer to obtain a controlling interest in a business but this is now illegal in the UK. Transaction Value is the price actually paid or payable for the goods when sold for export to the country of importation. It needs to be adjusted by valuation factors. When you post a back value transaction general lodger adjust the end-of-day and aggregate balance of the affected accounts as of the effective date and all subsequent dates.
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Related Questions What is a transaction value? How often can you make high-value transactions?