Features

• Opt-in account flag — account.account.l10n_ro_currency_reevaluation is a boolean visible on the Chart of Accounts form for Romanian accounts. Only accounts with this flag are picked up by the reevaluation wizard. Typical candidates: 401, 404, 411, 419, 462, 542, 5121.
• Reevaluation document — l10n.ro.currency.reevaluation (model with state bar Draft → Posted). It collects three smart buttons: To check Lines, To check Journals, Moves Created, so any line reconciled after the closing date or any bank line posted after the last statement is flagged for review.
• Period-end BNR rate — for every open foreign line the new company-currency value is computed at the rate of the first day of the month following the closing date (per Romanian rules), so the delta against amount_residual is the gain or loss to book.
• Bank journals reevaluated on running balance — for every foreign-currency journal, the wizard takes the last bank statement line's running_balance at or before the closing date and writes the FX delta against the journal's default account.
• Audit trail on every line — l10n_ro_currency_reevaluation_move_line_id links the new gain/loss line back to the source line; the boolean l10n_ro_currency_reevaluation marks reevaluation lines so they can be filtered out of the next run.
• Force Reconcile server action — exposes Odoo's l10n_ro_force_reconcile context flag from the journal-item list, letting you reconcile two same-side lines (e.g. payment + previous reevaluation line). Requires account.group_account_invoice.
• Default journal fallback — uses company.currency_exchange_journal_id, falling back to the first type = general journal of the company.

Configuration

You need accounting manager rights and an installed Romanian Chart of Accounts.

1. Mark accounts as reevaluatable

Open Accounting → Configuration → Chart of Accounts, then for every account you want to reevaluate (typically partner accounts 401, 404, 411, 419, 462, treasury 542, 5121 currency sub-accounts) tick Allow Currency reevaluation.

The flag is shown only on Romanian companies (is_l10n_ro_record). Accounts without the flag are skipped by the wizard, even if they have open foreign-currency entries.

2. Configure FX gain / loss accounts

The wizard posts gains and losses on the standard Odoo company accounts:

• Income Currency Exchange Account — res.company.income_currency_exchange_account_id (typically 765*).
• Expense Currency Exchange Account — res.company.expense_currency_exchange_account_id (typically 665*).

Set both at Accounting → Configuration → Settings, in the Currencies block.

3. Configure the reevaluation journal

By default, the wizard posts in the journal you pick on the document. For the per-line reevaluation it falls back to res.company.currency_exchange_journal_id, then to the first type = general journal of the company.

Set the company default at Accounting → Configuration → Settings → Currencies → Journal.

4. Bank journals in foreign currency

No extra setup is needed. The wizard automatically picks up every journal with currency_id different from the company currency and reevaluates its running balance based on the last bank statement line on or before the closing date.

If a foreign bank journal has unposted statement lines between the last statement and the closing date, the document flags it under To check Journals — review and post those lines before running.

How it works

Run the month-end reevaluation

Open Accounting → Romania → Currency revaluation and click New.

1. Pick the Journal (general type) used to post the reevaluation entries.

2. Start Date and End Date default to the previous month (first day to last day). End Date is the cutoff used for parent_state = posted, date <= reevaluation_date filtering and for picking the BNR FX rate (first day of the following month).

   

3. Click Validate (button name compute_difference).

The document switches to Posted and the three smart buttons show:

• Moves Created — every reevaluation account.move posted in the selected journal (one per source line + one per foreign bank journal).
• To check Lines — open lines whose reconciliation date is after the closing date (they will need a corrective reevaluation next period).
• To check Journals — foreign bank journals with unposted statement lines between the last bank statement and the closing date.

What gets posted

For each open foreign line on a marked account:

amount = new_amount(BNR rate of first day of next month)
       − current company-currency residual

If amount > 0: debit source account, credit income_currency_exchange_account_id. If amount < 0: the opposite. Reevaluation lines have amount_currency = 0 and are stamped with l10n_ro_currency_reevaluation = True and l10n_ro_currency_reevaluation_move_line_id = <source line>.

Force reconcile

From any journal-item list, select two or more lines and run Action → Force Reconcile. This calls reconcile() with the l10n_ro_force_reconcile context flag, which lets you reconcile same-side lines (typical when matching a payment with a previous reevaluation line).

Recommended order: reconcile invoice + payment first, then force reconcile the payment with the prior reevaluation line.

Screenshots

Captured from a running Odoo instance.

Action view account currency revaluation

Versions

19.0.0.1.0 (2026-05-24)

• Changelog tracking starts at this release.