These reports list beginning and ending account balances and all journal entry lines affecting each account balance in your ledger and foreign currencies.
The same Data Access Set security and segment value security rules that restrict user access to specific ledgers, balancing segment values, management segment values, and other segment values in your accounting flexfield are extended to the following reports:
For Data Access Sets, you must have Read access to the ledger, its balancing segment value or management segment value to view data in reports.
For Segment Value Security Rules, you cannot view data for secured values.
Account Balances Across Ledgers Report