Merge c6812bd9ee into 19cb93e6b5

content/applications/finance/accounting.rst

@@ -82,9 +82,13 @@ Multi-company
 =============
 
 Several companies can be managed within the same database. Each company has its :doc:`chart of
-accounts <accounting/get_started/chart_of_accounts>`, which is also useful to generate consolidation
-reports. Users can access several companies but can only work on a single company's accounting at a
-time.
+accounts <accounting/get_started/chart_of_accounts>`, but it is possible to share accounts
+between them for scenarios in which such a configuration would be required. Users can then
+access several companies but can only work on a single company's accounting at a time.
+
+.. seealso::
+   - :ref:`Shared Accounts Feature <coa_shared_accounts>`
+   - :doc:`Consolidation <accounting/get_started/consolidation>`
 
 Multi-currency environment
 ==========================

content/applications/finance/accounting/get_started.rst

@@ -179,6 +179,7 @@ Get started with Stripe and enable secure integrated credit and debit card payme
 .. seealso::
    * :doc:`bank`
    * :doc:`get_started/chart_of_accounts`
+   * :doc:`get_started/consolidation`
    * :doc:`bank/bank_synchronization`
    * :doc:`../fiscal_localizations`
    * `Odoo Tutorials: Accounting and Invoicing - Getting started [video]
@@ -189,6 +190,7 @@ Get started with Stripe and enable secure integrated credit and debit card payme
 
    get_started/cheat_sheet
    get_started/chart_of_accounts
+   get_started/consolidation
    get_started/multi_currency
    get_started/avg_price_valuation
    get_started/tax_units

content/applications/finance/accounting/get_started/chart_of_accounts.rst

@@ -169,6 +169,15 @@ To do so, check the :guilabel:`Allow Reconciliation` box in the account's settin
 .. image:: chart_of_accounts/chart-of-accounts-reconciliation.png
    :alt: Allow reconciliation for accounts in Odoo Accounting
 
+.. _coa_shared_accounts:
+
+Shared Accounts
+---------------
+
+This **Shared Accounts** feature allows the creation of a single account for a specific purpose and
+sharing it between multiple companies. It is especially useful for multi-company environments where
+a similar account might be used across different companies.
+
 Deprecated
 ----------
 

content/applications/finance/accounting/get_started/consolidation.rst

@@ -0,0 +1,139 @@
+=============
+Consolidation
+=============
+
+Imagine you have **several separate companies**, each with its own books. Consolidation lets you
+combine their financial data into **a single unified view** giving you a "fair image" of the entire
+group's financial health.
+
+In essence, consolidation in Odoo helps you gain a clear, comprehensive view of your group's
+financial performance by combining data from multiple companies.
+
+How it Works in Odoo
+====================
+
+**Several tools** combined together will contribute to the construction of your financial
+consolidation:
+
+#. **Account Mapping:** First, you can map similar accounts from different companies together. This
+   allows Odoo to combine them correctly in your consolidated reports.
+
+#. **Multi-Ledgers:** Ledgers are fundamental to the process of consolidation. They can either be:
+
+   - *Regular Ledgers:* Each of your companies has its own standard accounting ledger where all the
+     regular day--to-day transactions are recorded.
+
+   - *Consolidation Adjustments:* Each company also has special "MISC" journal just for
+     consolidation adjustments. This is where you make any tweaks needed to get everything to line
+     up correctly for the consolidation view.
+
+   - *Multi-Ledgers for Exclusion:* For each company, you can create a special multi-ledger which
+     excludes that company's consolidation adjustment journal. This gives you a clear picture of
+     the company's finances before consolidation adjustments are applied.
+
+   - *Multi-Ledger for Consolidation:* The company doing the actual consolidation also has a
+     special multi-ledger. This one includes all the other companies' consolidation adjustments
+     journals (the ones excluded from their own ledgers). This lets you see the total impact of all
+     the adjustments.
+
+#. **Multi-Company Selector:** To see the consolidated view, you'll use the multi-company selector.
+   Select the consolidating company as your current company, and then make the other companies
+   visible in the selector. This allows you to see all the journal items from the consolidating
+   company's perspective.
+
+#. **Horizontal Groups:** Odoo's reporting tools let you combine those multi-ledgers and use
+   horizontal groups to see the consolidated Balance Sheet or P&L. You can eve see how much each
+   company contributes to the overall consolidated figures.
+
+   .. important::
+      When you open financial reports, they usually default to a statutory view, meaning they use
+      the company's regular ledger (including its consolidation adjustment). To see the full
+      consolidation picture, you need to **make sure to select the multi-ledger** that includes all
+      the consolidation adjustments.
+
+#. **Group bys:** You can group by company, account, or any other dimension you want to see in your
+   consolidated reports.
+
+#. **Cumulative Translation Adjustments:** When consolidating companies with different currencies,
+   Odoo handles the translation.
+
+   - *Equity accounts:* Use the historical exchange rate.
+
+   - *Profit & Loss (P&L) accounts:* Use the average exchange rate.
+
+   - *Balance sheet accounts (excluding equity):* Use the closing exchange rate.
+
+   .. important::
+      The rates used are the ones from the running company.
+
+#. **Multi-Company Selector:** To see the consolidated view, you'll use the multi-company selector.
+   Select the consolidating company as your current company, and then make the other companies
+   visible in the selector. This allows you to see all the journal items from the consolidating
+   company's perspective.
+
+Consolidating Companies vs. Branch Management
+=============================================
+
+Consolidating companies involves legally separate entities whereas branches are subdivisions of a
+single legal entity which often share the head office's resources (journals, taxes, accounts,
+fiscal positions) and are not consolidated in the same way.
+
+.. _merge_tool:
+
+Account Merging
+===============
+
+You can merge accounts to reduce the number of accounts and standardize them across companies. This
+is optional; consolidation works without it.
+
+Steps
+-----
+
+To use the merge tool, select all the companies with an account that needs to be merged in the
+company selector in the top right corner of the screen.
+
+.. image:: consolidation/shared_accounts_merge_tool_select_companies.png
+   :alt: Selecting all companies that have accounts to be merged.
+
+Then, go to :menuselection:`Accounting --> Configuration --> Chart of Accounts` and select the
+accounts to merge. Click the :icon:`fa-cog` :guilabel:`Actions` menu and select :guilabel:`Merge
+accounts`.
+
+In the :guilabel:`Merge accounts` window, enable the :guilabel:`Group by name?` option if needed and
+click :guilabel:`Merge`.
+
+The selected accounts are then merged into a single shared account, accessible by all the chosen
+companies, just as if the account had been directly created to be shared.
+
+.. _unmerge_tool:
+
+Account Unmerging
+=================
+
+You can also unmerge accounts if ever needed.
+
+.. warning::
+
+   Note that unmerging accounts **does not unmerge the chatters** of the accounts. Once merged, the
+   chatters are permanently merged.
+
+Steps
+-----
+
+To unmerge accounts, select a company with a shared account in the top right corner of the screen.
+Then, go to :menuselection:`Accounting --> Configuration --> Chart of Accounts` and select the
+account to unmerge. Click the :icon:`fa-cog` :guilabel:`Actions` menu and select
+:guilabel:`Unmerge accounts`.
+
+An :guilabel:`Odoo Warning` confirmation pop-up window will appear, listing how the accounts will
+be split.
+
+.. image:: consolidation/shared_accounts_unmerge_tool_confirmation_wizard.png
+   :alt: Confirmation wizard for the Unmerge Tool of the shared accounts feature.
+
+A new account linked to each company will be created for the previously shared account.
+
+Possibility to Import the Mapping
+=================================
+
+You can also import the accounts mapping.