Are Value Set IDs specifically associated with a SOB?
There is this table fnd_id_flex_segments which maintains the mapping between Chart of accounts, segment name and the value set
The mapping between SOB and Chart of accounts is maintained in the gl_sets_of_books table
This gives details of the tables http://www.appsbi.com/2006/09/06/oracle-fnd-key-tables-fnd_id_flexs-fnd_id_flex_segments-1/
In the fnd_id_flex_segments, there is a structure column (id_flex_num) which maps to the COA id, segment column and flex_value_set_id column
You can query the fnd_flex_values with the flex_value_set_id from the above table.
Here is a query
FROM fnd_id_flex_segments_vl kfc,
WHERE kfc.id_flex_code = kff.id_flex_code
fnd_id_flex_segments_vl is a view
Value Sets are used to control the values that can be used in aÂ segment of a flexfield. Â When you define the flexfield, youÂ define the segments that it will have and the Value Set to beÂ used. Â The same Value Set can be used in more than one segment,Â and in more than one flexfield. Â When you define a SOB, youÂ define which accounting flexfield to use. Â This flexfield may use more than one Value Set.