diff --git a/addons/account/account.py b/addons/account/account.py
index 6b265f2d52a..f3f1c6308cd 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -879,7 +879,7 @@ class account_period(osv.osv):
     _defaults = {
         'state': 'draft',
     }
-    _order = "date_start"
+    _order = "date_start, special desc"
 
     def _check_duration(self,cr,uid,ids,context=None):
         obj_period = self.browse(cr, uid, ids[0], context=context)
@@ -960,7 +960,10 @@ class account_period(osv.osv):
             raise osv.except_osv(_('Error'), _('You should have chosen periods that belongs to the same company'))
         if period_date_start > period_date_stop:
             raise osv.except_osv(_('Error'), _('Start period should be smaller then End period'))
-        return self.search(cr, uid, [('date_start', '>=', period_date_start), ('date_stop', '<=', period_date_stop), ('company_id', '=', company1_id)])
+        #for period from = january, we want to exclude the opening period (but it has same date_from, so we have to check if period_from is special or not to include that clause or not in the search).
+        if period_from.special:
+            return self.search(cr, uid, [('date_start', '>=', period_date_start), ('date_stop', '<=', period_date_stop), ('company_id', '=', company1_id)])
+        return self.search(cr, uid, [('date_start', '>=', period_date_start), ('date_stop', '<=', period_date_stop), ('company_id', '=', company1_id), ('special', '=', False)])
 
 account_period()
 
diff --git a/addons/account/account_move_line.py b/addons/account/account_move_line.py
index 83a67df9178..8a487fe696d 100644
--- a/addons/account/account_move_line.py
+++ b/addons/account/account_move_line.py
@@ -68,7 +68,6 @@ class account_move_line(osv.osv):
         if state:
             if state.lower() not in ['all']:
                 where_move_state= " AND "+obj+".move_id IN (SELECT id FROM account_move WHERE account_move.state = '"+state+"')"
-
         if context.get('period_from', False) and context.get('period_to', False) and not context.get('periods', False):
             if initial_bal:
                 period_company_id = fiscalperiod_obj.browse(cr, uid, context['period_from'], context=context).company_id.id
@@ -82,17 +81,20 @@ class account_move_line(osv.osv):
                 period_ids = fiscalperiod_obj.search(cr, uid, [('id', 'in', context['periods'])], order='date_start', limit=1)
                 if period_ids and period_ids[0]:
                     first_period = fiscalperiod_obj.browse(cr, uid, period_ids[0], context=context)
-                    # Find the old periods where date start of those periods less then Start period
-                    periods = fiscalperiod_obj.search(cr, uid, [('date_start', '<', first_period.date_start)])
-                    periods = ','.join([str(x) for x in periods])
-                    if periods:
-                        query = obj+".state <> 'draft' AND "+obj+".period_id IN (SELECT id FROM account_period WHERE fiscalyear_id IN (%s) AND id IN (%s)) %s %s" % (fiscalyear_clause, periods, where_move_state, where_move_lines_by_date)
+                    ids = ','.join([str(x) for x in context['periods']])
+                    query = obj+".state <> 'draft' AND "+obj+".period_id IN (SELECT id FROM account_period WHERE fiscalyear_id IN (%s) AND date_start <= '%s' AND id NOT IN (%s)) %s %s" % (fiscalyear_clause, first_period.date_start, ids, where_move_state, where_move_lines_by_date)
             else:
                 ids = ','.join([str(x) for x in context['periods']])
                 query = obj+".state <> 'draft' AND "+obj+".period_id IN (SELECT id FROM account_period WHERE fiscalyear_id IN (%s) AND id IN (%s)) %s %s" % (fiscalyear_clause, ids, where_move_state, where_move_lines_by_date)
         else:
             query = obj+".state <> 'draft' AND "+obj+".period_id IN (SELECT id FROM account_period WHERE fiscalyear_id IN (%s)) %s %s" % (fiscalyear_clause, where_move_state, where_move_lines_by_date)
 
+        if initial_bal and not context.get('periods', False) and not where_move_lines_by_date:
+            #we didn't pass any filter in the context, and the initial balance can't be computed using only the fiscalyear otherwise entries will be summed twice
+            #so we have to invalidate this query
+            raise osv.except_osv(_('Warning !'),_("You haven't supplied enough argument to compute the initial balance"))
+
+
         if context.get('journal_ids', False):
             query += ' AND '+obj+'.journal_id IN (%s)' % ','.join(map(str, context['journal_ids']))
 
diff --git a/addons/account/report/account_partner_ledger.py b/addons/account/report/account_partner_ledger.py
index 52d44d40723..09cb6e689da 100644
--- a/addons/account/report/account_partner_ledger.py
+++ b/addons/account/report/account_partner_ledger.py
@@ -58,10 +58,13 @@ class third_party_ledger(report_sxw.rml_parse, common_report_header):
         obj_partner = self.pool.get('res.partner')
         self.query = obj_move._query_get(self.cr, self.uid, obj='l', context=data['form'].get('used_context', {}))
         ctx2 = data['form'].get('used_context',{}).copy()
-        ctx2.update({'initial_bal': True})
-        self.init_query = obj_move._query_get(self.cr, self.uid, obj='l', context=ctx2)
-        self.reconcil = data['form'].get('reconcil', True)
         self.initial_balance = data['form'].get('initial_balance', True)
+        if self.initial_balance:
+            ctx2.update({'initial_bal': True})
+        self.init_query = obj_move._query_get(self.cr, self.uid, obj='l', context=ctx2)
+        self.reconcil = True
+        if data['form']['filter'] == 'unreconciled':
+            self.reconcil = False
         self.result_selection = data['form'].get('result_selection', 'customer')
         self.amount_currency = data['form'].get('amount_currency', False)
         self.target_move = data['form'].get('target_move', 'all')
@@ -169,7 +172,6 @@ class third_party_ledger(report_sxw.rml_parse, common_report_header):
             RECONCILE_TAG = " "
         else:
             RECONCILE_TAG = "AND l.reconcile_id IS NULL"
-
         self.cr.execute(
             "SELECT COALESCE(SUM(l.debit),0.0), COALESCE(SUM(l.credit),0.0), COALESCE(sum(debit-credit), 0.0) " \
             "FROM account_move_line AS l,  " \
diff --git a/addons/account/wizard/account_report_common.py b/addons/account/wizard/account_report_common.py
index 42153c096e6..7aa4c465e0d 100644
--- a/addons/account/wizard/account_report_common.py
+++ b/addons/account/wizard/account_report_common.py
@@ -56,7 +56,7 @@ class account_common_report(osv.osv_memory):
         return res
 
     def onchange_filter(self, cr, uid, ids, filter='filter_no', fiscalyear_id=False, context=None):
-        res = {}
+        res = {'value': {}}
         if filter == 'filter_no':
             res['value'] = {'period_from': False, 'period_to': False, 'date_from': False ,'date_to': False}
         if filter == 'filter_date':
@@ -68,7 +68,7 @@ class account_common_report(osv.osv_memory):
                                FROM account_period p
                                LEFT JOIN account_fiscalyear f ON (p.fiscalyear_id = f.id)
                                WHERE f.id = %s
-                               ORDER BY p.date_start ASC
+                               ORDER BY p.date_start ASC, p.special ASC
                                LIMIT 1) AS period_start
                 UNION
                 SELECT * FROM (SELECT p.id
diff --git a/addons/account/wizard/account_report_general_ledger.py b/addons/account/wizard/account_report_general_ledger.py
index 1e17a66dd85..ed75b3c1dce 100644
--- a/addons/account/wizard/account_report_general_ledger.py
+++ b/addons/account/wizard/account_report_general_ledger.py
@@ -28,8 +28,8 @@ class account_report_general_ledger(osv.osv_memory):
 
     _columns = {
         'landscape': fields.boolean("Landscape Mode"),
-        'initial_balance': fields.boolean("Include Initial Balances",
-                                          help='It adds initial balance row on report which display previous sum amount of debit/credit/balance'),
+        'initial_balance': fields.boolean('Include Initial Balances',
+                                    help='If you selected to filter by date or period, this field allow you to add a row to display the amount of debit/credit/balance that precedes the filter you\'ve set.'),
         'amount_currency': fields.boolean("With Currency", help="It adds the currency column if the currency is different then the company currency"),
         'sortby': fields.selection([('sort_date', 'Date'), ('sort_journal_partner', 'Journal & Partner')], 'Sort by', required=True),
     }
diff --git a/addons/account/wizard/account_report_general_ledger_view.xml b/addons/account/wizard/account_report_general_ledger_view.xml
index 671d66b81bb..b4203134fd6 100644
--- a/addons/account/wizard/account_report_general_ledger_view.xml
+++ b/addons/account/wizard/account_report_general_ledger_view.xml
@@ -17,10 +17,12 @@
                 <field name="display_account"/>
                 <field name="sortby"/>
                 <field name="landscape"/>
-                <field name="initial_balance" attrs="{'readonly':[('fiscalyear_id','=', False)]}"/>
                 <field name="amount_currency"/>
                 <newline/>
             </xpath>
+            <xpath expr="//field[@name='filter']" position="after">
+                <field name="initial_balance" attrs="{'readonly':[('filter', 'in', ('filter_no'))]}" />
+            </xpath>
             </data>
             </field>
         </record>
diff --git a/addons/account/wizard/account_report_partner_ledger.py b/addons/account/wizard/account_report_partner_ledger.py
index 590ba80bd02..20a839d218f 100644
--- a/addons/account/wizard/account_report_partner_ledger.py
+++ b/addons/account/wizard/account_report_partner_ledger.py
@@ -31,23 +31,27 @@ class account_partner_ledger(osv.osv_memory):
 
     _columns = {
         'initial_balance': fields.boolean('Include Initial Balances',
-                                    help='It adds initial balance row on report which display previous sum amount of debit/credit/balance'),
-        'reconcil': fields.boolean('Include Reconciled Entries', help='Consider reconciled entries'),
-        'page_split': fields.boolean('One Partner per Page', help='Display Ledger Report with One partner per page'),
+                                    help='If you selected to filter by date or period, this field allow you to add a row to display the amount of debit/credit/balance that precedes the filter you\'ve set.'),
+        'filter': fields.selection([('filter_no', 'No Filters'), ('filter_date', 'Date'), ('filter_period', 'Periods'), ('unreconciled', 'Unreconciled Entries')], "Filter by", required=True),
+        'page_split': fields.boolean('One Partner Per Page', help='Display Ledger Report with One partner per page'),
         'amount_currency': fields.boolean("With Currency", help="It adds the currency column if the currency is different then the company currency"),
-
     }
     _defaults = {
-       'reconcil': True,
-       'initial_balance': True,
+       'initial_balance': False,
        'page_split': False,
     }
 
+    def onchange_filter(self, cr, uid, ids, filter='filter_no', fiscalyear_id=False, context=None):
+        res = super(account_partner_ledger, self).onchange_filter(cr, uid, ids, filter=filter, fiscalyear_id=fiscalyear_id, context=context)
+        if filter in ['filter_no', 'unreconciled']:
+            res['value'].update({'initial_balance': False, 'period_from': False, 'period_to': False, 'date_from': False ,'date_to': False})
+        return res
+
     def _print_report(self, cr, uid, ids, data, context=None):
         if context is None:
             context = {}
         data = self.pre_print_report(cr, uid, ids, data, context=context)
-        data['form'].update(self.read(cr, uid, ids, ['initial_balance', 'reconcil', 'page_split', 'amount_currency'])[0])
+        data['form'].update(self.read(cr, uid, ids, ['initial_balance', 'filter', 'page_split', 'amount_currency'])[0])
         if data['form']['page_split']:
             return {
                 'type': 'ir.actions.report.xml',
@@ -62,4 +66,4 @@ class account_partner_ledger(osv.osv_memory):
 
 account_partner_ledger()
 
-# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
\ No newline at end of file
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
diff --git a/addons/account/wizard/account_report_partner_ledger_view.xml b/addons/account/wizard/account_report_partner_ledger_view.xml
index 23c3b6fa97f..97dcdf8d3f2 100644
--- a/addons/account/wizard/account_report_partner_ledger_view.xml
+++ b/addons/account/wizard/account_report_partner_ledger_view.xml
@@ -15,12 +15,14 @@
             </xpath>
             <xpath expr="//field[@name='target_move']" position="after">
                 <field name="result_selection"/>
-                <field name="initial_balance"/>
-                <field name="reconcil"/>
                 <field name="amount_currency"/>
                 <field name="page_split"/>
                 <newline/>
             </xpath>
+            <xpath expr="//field[@name='filter']" position="replace">
+                <field name="filter" on_change="onchange_filter(filter, fiscalyear_id)" colspan="4"/>
+                <field name="initial_balance" attrs="{'readonly':[('filter', 'in', ('filter_no', 'unreconciled'))]}" />
+            </xpath>
             </data>
             </field>
         </record>