create or replace package vm_param  is
   function set_param(fiscal number) return number;
   function get_param  return number;
end vm_param  ;

create or replace package body vm_param is
		paramValue number;
		function set_param(fiscal number) return number is
			begin
         paramValue:=fiscal;
         return fiscal;
			end; 
      
		function get_param return number is
			begin
					return paramValue;
			end;
end vm_param;  

create or replace view VM_MA_CU_COA as
SELECT A.COA_CODE, A.COA_NAME, A.ID, A.PARENT_ID, A.PARENT_IDS, A.FISCAL, A.ASS_CODE, A.CO_CODE FROM MA_CU_COA A WHERE A.FISCAL=vm_param.get_param() ORDER BY A.COA_CODE

select * from VM_MA_CU_COA where vm_param.set_param(2018)=2018