You can manage your Asset Book Security, as mention in one of last post .This Functionality you can
- Secure access to each depreciation book
- Create a flexible hierarchy of asset organizations
- Associate a responsibility with one or more depreciation books
Asset Book Security allows multiple asset books/registers to be manage/administered independently.
Oracle Responsibility and Security by Book
As mention Oracle FA has the ability to separate access to functionality such as asset additions, changes, inquiries, reporting, disposals, transfers, depreciation and reconciliation in a controlled manner based on the responsibility to which they are assigned.
Security only operates on secured books in secure responsibilities.
Setup step for enabling
As mention , these are the steps need to perform as per this post  .
Steps need to Performed
- Define your Organizations
- Specify the Hierarchy
- Set Up Security Profiles
- Run the Security List Maintenance Program
- Create Responsibilities
- Attach Security Profiles to Responsibilities & assign Responsibilities to Users
Instead of setting Security by Book Allows Access to all Books
Even after assigning the FA: Security profile. A subsidiary is still able to see all the information in another book ?
What is missed out ..if all 5 steps done properly
While setting up in another environment(126.96.36.199) where 8 OU's each have 2 books(Corporate and Tax),I discovered and found this does access to all books. This is because set_fa_context does not getting any application Id for make secure based out of responsibility.
What you need to do is Just 'Initialization SQL Statement - Custom' profile value which needs to be set to call set_fa_context with the application_id of the given responsibility.
This piece of code you need to set in profile options along with 5 steps mention in this post 
Common issue while enabling Security by Book
By any chance if this feature is troubling you , you need to investigate the root cause.Still these are few one
You need to review the functionality and try to see how Security by Book feature enables you to designate an organizational hierarchy in which the assets of an organization can only be seen by the parent organization as well other entities.
You can also manage any number of orphan Organization.As you can do set up and define any number of organizations and include as many of them as you wish in the hierarchy. You should design sure that your hierarchy is set up as you planned.
If you left Security List Maintenance program then you cann't get the value populates into LOV's with the appropriate information.
Check Profile options you enable or not for
FA: Security Profile
Initialization SQL Statement - Custom
Few question before starting implementation for Security by Book
Before implementing the Oracle asset Security by Book feature you need to have clear idea about
How you are going to control and limit access to asset books?
Do all your books need security?
How do you want to organize security?
You will maintain the security once system is live?
Is any requirement for having control of Reporting Currencies reporting books for security?
- Note.171730.1 How To Set Up Security by Book in Oracle Fixed Assets 11i?
- Note.218249.1 Security by Book FAQ
- Note.139518.1 Attaching existing depreciation book to organization hierarchy
- Note.136995.1 Setup of FA Security Profile does not work
- Note.218248.1 Oracle Assets Troubleshooting Guide for Security by Book
- Note.108284.1 Do I Have To Set Up Organizations For Assets Release 11i?
- Note.184285.1 Poor Performance with Asset Reports When Using Security by Book
- Note.206638.1 Security by Book does not Work for Globalization Responsibilities
- Note.212261.1 Secured FA Responsibility Has Access to All TAX Books
- Note.216381.1 Security by Book Allows Access to all Books
- User Guide :Chapter 9, System Setup - has a section on setting up Security by Book