Code review comment for lp:~agilebg/account-financial-report/adding_financial_reports_horizontal_7

no, this not how a P&L or the B/S report look like.

These 2 reports are the 2 typical legal reports which means the 2 most important reports that a company have to produce at the end of the year (or month or quater for bigger companies).

In some countries like France, the B/S and P&L looks like yours with 2 sides left and right (on this I agree that it can be important)
...but, more important for France : the layout is not flexible and lines needs to be grouped as legally requiered.
(here an french BS and P&L example : http://www.senat.fr/rap/r07-346/r07-346_mono.html)
... I would also add that in the BS, on the left hand side (assets) you need 3 columns (Gross, Depreciation and Net)

However, this is for France and not required in all countries. In Uk, these reports are in column, more flexible (not legally defined line by line) and hence grouping lines can vary from one company to an other...

So the only very important generic functionality is to be able to group several account balance into a specific grouping line or catégory or whatever you call it on these reports.
The question is how ?

The idea Luc Maurer had some time ago is to do grouping by account with the type 'consolidated'. So you would be able to create a virtual chart of account one for the B/S and one for a P&L (each consolidated account being links to account of you usual Chart of Account. This way, you can have a good flexibility to create the structure of your reports...using a standard openerp functionality. We could even put that config into localization modules.

Then the BS and P&L report would only display consolidated account and you would get the level of granularity required.

Otherwise, with the full account list this report is a trial balance not a B/S nor P&L report.

Frederic