The approach at my previous company was to dump majority of the master data we needed from SAP to Excel, make manipulations if required there for data format, then save it as CSV. In AX we have created custom DMF/DIXF entities to pull them in, or do any additional conversions. Mapping was done manually, there is no documentation available from official channels. The reason why such document would not be useful is that the means of importing will be unique for each implementation project, since the interfaces must be developed yourself. Pretty much everyone does it however they can depending on the timeframe available and skill level of the functional/technical team.
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