Oracle E-Business Suite (EBS) R12 is a significant new version with valuable new features and capabilities. Although there is an upgrade path from EBS 11i to R12, most companies reimplement R12 and migrate the data from their 11i instance. Reimplementation can be a complex project but it also gives them the option to improve their implementation.
When transitioning from EBS R12.1 to R12.2 companies generally perform an inplace upgrade. One of our customer was upgrading from EBS R12.1 to R12.2 and wanted to verify that the upgrade did not cause any issues to the data in their data warehouse. While testing the data warehouse and the dashboards can help identify data issues during the upgrade, it is important to test the data in the EBS R12 instance from the backend. This type of testing is called database testing.