For a business unit, if i keep the primary ledger as same but change the legal entity, what will be

Summary

For a business unit, if i keep the primary ledger as same but change the legal entity, what will be the impact?

Content

For a business unit in assign business function, if i keep the primary ledger as same but change the legal entity, what will be the impact? Before the change, there are inventory transactions, work order transactions, purchase order receipts, transfer order or sales order shipments and other transactions happened and the period was closed for all the transactions.