Unable to view Value Set Values in Oracle EBS R12.2.1 (onward)

Unable to view Value Set Values in 

Oracle EBS R12.2.X 

Scenario:
Oracle EBS R12.2.X value Sets values do not appear to new user.when a new user try to access the COA value sets value then system didnt show any values in value set. 
following error system prompts
FRM-14830: List of values contains no entries

Solution:

In Oracle EBS R12.2.1 onward version, there are roles and grants that should be assigned to user to access the values and it became mandatory. Business user can create own roles and grants but here we are assigning one generic roles to user i.e. "Flexfield Value Set Security: All Privileges"

Step 1:

login as "Sysadmin" User 

or 
Go to "User Management" Responsibility 

Step 2

User Management>Roles & Responsibilities 

Step 3

Click Users

Step 4

Give User Name: XP User

Click Go

Step 5

Click update

Step 6

Click "Assign Role" Button

Step 7

Search "Flexfield Value%"

Step 8

Select " Flexfield Value Set Security: All Privileges"

Step 9

Provide "Justification"

Step 10

Click Save & Apply

Verify the solution

Login From User: XP User

Go to Setup> Financials> Flexfield > Value Set