Note 926520 - Consulting note: Contract partner change explains very clearly about the affects and necessary things to do in this kind of scenario.
Changing the main contractual partner
Changing another partner (vendor or customer)
Affects on the Cash Flow in case of change of business partner
Partner change with legal succession in an already posted period
Backdated partner change due to incorrect contract partner assignment
Backdated partner change for one-time conditions
Subsequent change of the due date
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