To get concurrent programs and value set details to compare P23 instance and P26 Instance

SELECT   SUBSTR(descriptive_flexfield_name, 7) end_user_column_name,

         fdf.description,

         enabled_flag,

         DEFAULT_VALUE,

         required_flag,

         display_flag,

         form_left_prompt,

         srw_param token,

         flex_value_set_name

--  fdf.creation_date,

--  fdf.last_updated_by,

-- fdf.last_update_date,

-- fdf.flex_value_set_id

FROM     fnd_descr_flex_col_usage_vl fdf,

         fnd_flex_value_sets ffv

WHERE    (application_id = 20003)

AND      fdf.flex_value_set_id = ffv.flex_value_set_id

AND      (descriptive_flexfield_name IN ('$SRS$.SH001801', '$SRS$.FM00501'))

ORDER BY descriptive_flexfield_name;

1) Enter your ALL Concurrent PROGRAM short names IN above QUERY "IN" clause ("here $SRS$." IS MANDATORY )

2) CONVERT output TO csv FILE. Get output FROM P23 AND P26

3) Compare above two files USING "ExamDiff" tool (OR you can USE ANY other tool which compare two files)