HI Vivek,
This conversion type is usually for converting Accruals / Deferrals related data. Its not complex as the other TPM migration. The only config you need to do is provide a Transport Request in TPM_MIGRTION_CAT and maintaining the accrual / deferral settings in SPRO>FSCM> TRM> Transaction Manager> General Settings> Accounting > Accrual / Deferral.
After this you can run the Company code Dependent and independent steps without any errors. There is not much documentation available but i can say this from my experience that its not a complex one. There will be only 6- 7 steps required to execute. I didn't find much documentation but this is what you can refer:
Accrual/Deferral of Expenses and Revenues - SAP Library
In the notes section, there is reference to this conversion
Regards,
Nikhil