I just updated the 'account_ifrs' module to add a new Close Periods wizard that 
handles summing up all the closing period Income and Expense transactions and 
transfers them into an Income Summary Account (IFRS Equity account) just prior 
to closing the period.

You can find the module in this post:  
http://www.openerp.com/forum/post23401.html

Regards,
Gerry




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