Is count(*) giving 0 rows? (Or) Isn't SELECT giving desired output?

Are you using MO view like ap_invoices?
  For all org_ids' data      -> Use ap_invoices_all
  For specific org_id's data -> 11i -> dbms_application_info.set_client_info(&org_id);
                                R12 -> mo_global.set_policy_context('S',&org_id);

Are you using VPD enabled tables like xla_transaction_entities?
  For specific application's data -> xla_security_pkg.set_security_context(&appl_id);
  For all applications' data      -> xla_security_pkg.set_security_context(602);
                                    (Or) Use xla.xla_transaction_entities
                                    (Or) Use xla_transaction_entities_upg