Ok, trying to find the source of the faulty query, I spend a lot of time to 
find it!

It's the account_simulation module (a dependency of accout_asset) which 
introduce the bug. If I uninstall it, I can close the fiscal year but I can no 
moe display the chart of accounts.

So I have to correct the code. It's in:
/addons/account_simulation/account_simulation.py

At lines #86 and #88, remove the "l." in front of journal_id




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http://www.openerp.com/forum/viewtopic.php?p=27294#27294

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