hi,
If your operational /standard chart of accounts can not be used for country specific reporting regulations , then you may use the alternative account number.
Before you give alternative account number in FS00 , you may have to assign country chart of accounts in OBY6 - Company Global parameters.
Once the above two are done , then you can use alternative chart of accounts for reporting purpose.
example, in F.01 you may use select the Alternative account under special evaluations, then report will give the balances by alternative account number than by your operational chart of accounts.
Note: The account balance should be zero, before you assign the alternative account number.
Hope this will help.
Regards
Niki.