G.2.9 Choosing a Signage Convention
Signage conventions have evolved over time to simplify reporting processes. With modern reporting tools, your choice is not highly significant. The OFS Profitability Analytics BI solution, for example, automatically takes your choice of Signage into account when it builds multidimensional cubes from your Management Ledger table. Regardless of the convention, you have chosen, OFSPA displays balance sheets and income statements using a visually pleasing “natural” convention (that is, all balances, with understood exceptions, are shown as positive balances).
The Natural Signage convention is the most commonly recommended method for OFSAA implementations.