Party payable and receivable seems to be incorrect if the balances are checked after closing fiscal year

account_balance_test.diff

diff --git a/tests/test_account.py b/tests/test_account.py
index b0aef15..6651b9b 100644
--- a/tests/test_account.py
+++ b/tests/test_account.py
@@ -735,6 +735,11 @@ class AccountTestCase(ModuleTestCase):
         Journal = pool.get('account.journal')
         Account = pool.get('account.account')
         Move = pool.get('account.move')
+        Period = pool.get('account.period')
+        AccountType = pool.get('account.account.type')
+        Sequence = pool.get('ir.sequence')
+        BalanceNonDeferral = pool.get(
+            'account.fiscalyear.balance_non_deferral', type='wizard')
 
         company = create_company()
         with set_company(company):
@@ -803,6 +808,64 @@ class AccountTestCase(ModuleTestCase):
             self.assertEqual(party.payable, Decimal('90'))
             self.assertEqual(party.payable_today, Decimal('30'))
 
+            # Close the fiscal year and then test the balance again
+            # Balance non-deferral
+            journal_sequence, = Sequence.search([
+                    ('code', '=', 'account.journal'),
+                    ])
+            journal_closing, = Journal.create([{
+                        'name': 'Closing',
+                        'code': 'CLO',
+                        'type': 'situation',
+                        'sequence': journal_sequence.id,
+                        }])
+            period_closing, = Period.create([{
+                        'name': 'Closing',
+                        'start_date': fiscalyear.end_date,
+                        'end_date': fiscalyear.end_date,
+                        'fiscalyear': fiscalyear.id,
+                        'type': 'adjustment',
+                        }])
+            type_equity, = AccountType.search([
+                    ('name', '=', 'Equity'),
+                    ])
+            account_pl, = Account.create([{
+                        'name': 'P&L',
+                        'type': type_equity.id,
+                        'deferral': True,
+                        'parent': revenue.parent.id,
+                        'kind': 'other',
+                        }])
+
+            session_id = BalanceNonDeferral.create()[0]
+            balance_non_deferral = BalanceNonDeferral(session_id)
+
+            balance_non_deferral.start.fiscalyear = fiscalyear
+            balance_non_deferral.start.journal = journal_closing
+            balance_non_deferral.start.period = period_closing
+            balance_non_deferral.start.credit_account = account_pl
+            balance_non_deferral.start.debit_account = account_pl
+
+            balance_non_deferral._execute('balance')
+
+            moves = Move.search([
+                    ('state', '=', 'draft'),
+                    ('period.fiscalyear', '=', fiscalyear.id),
+                    ])
+            Move.post(moves)
+
+            # Close fiscalyear
+            FiscalYear.close([fiscalyear])
+
+            # Check deferral
+            self.assertEqual(revenue.deferrals, ())
+
+            party = Party(party.id)
+            self.assertEqual(party.receivable, Decimal('300'))
+            self.assertEqual(party.receivable_today, Decimal('100'))
+            self.assertEqual(party.payable, Decimal('90'))
+            self.assertEqual(party.payable_today, Decimal('30'))
+
     @with_transaction()
     def test_sort_taxes(self):
         "Test sort_taxes"