Definicja non-leading ledger

Parallel Accounting:

When parallel ledgers are used, one of them must be specified as the leading ledger (see the entry for "leading ledger"). The other parallel ledgers then become non-leading ledgers.

Example:

You want to perform closing using the accounting principle applied at the corporate group level (with the leading ledger) as well as using a locally-applicable accounting principle (with a non-leading ledger).