Overview of the Financial Statement Generator
How about looking at Chapter 6 in Oracle GL User Guide
Financial Statement Generator (FSG) is a powerful report building tool for Oracle General Ledger. With FSG, you can:
Generate financial reports, such as income statements and balance sheets, based upon data in your general ledger.
Apply security rules to control what financial information can be printed by specific users and responsibilities in any reports they run using FSG.
Define your reports with reusable report objects, making it easy to create new reports from the components of reports you’ve already defined.
Design custom financial reports to meet specific business needs.
Print as many reports as you need, simultaneously.
Print the same report for multiple companies, cost centers, departments, or any other segment of your account structure, in the same report request.
Schedule reports to run automatically.
Produce ad hoc reports whenever you need them.
Print reports to tab-delimited files for easy import into client-based spreadsheet programs.
FSG is short form of Financial Statement Generator.
In brief , is a powerful reporting engine that supports interchangeable report objects, server-based processing for high performance, and report scheduling for efficient use of system resources. A user defined report that allows for the rollup of GL Account Balances (i.e. combinations of accounting segments â€“GL Code Combinations) into logical groupings for reporting
What are the reports which is based out of FSG Reports
Financials-P&L, Bal Sht, Cash Flow, Rev/Exp detail, cost center detail
Auditor Schedules – trial balance mapped to financial stmts
Income tax workpapers
Partial trial balances
Row Set ––Typically for Account Assignments, Calculations, Formatting underlining, page breaks, extra lines
Column Set –– Typically for Amount Type, Offset, Calculations, Formatting numbers in each column
Content Setu — Repeat use of row/column set combination for multiple value of parent, or add them together or both
Row Order — Display description with or instead of numberu Sort row by value in a columnu Change account segment order
Display Set — Blank out intersection of row and column
Report – Combination of row and column, and (optionally) row order and display set
Report Set — Collection of reports that should be run at the same time
I am sure you wanna know more , here is a direct reference for more — http://download.oracle.com/docs/cd/A60725_05/html/comnls/us/gl/aboutfsg.htm#p_fsgover