feat: support custom financial statements (#49098)

Co-authored-by: Abdeali Chharchhoda <abdealiking786@gmail.com>

erpnext/accounts/doctype/account/account.json

@@ -21,6 +21,7 @@
   "account_currency",
   "column_break1",
   "parent_account",
+  "account_category",
   "account_type",
   "tax_rate",
   "freeze_account",
@@ -189,13 +190,20 @@
    "fieldname": "disabled",
    "fieldtype": "Check",
    "label": "Disable"
+  },
+  {
+   "description": "Used with Financial Report Template",
+   "fieldname": "account_category",
+   "fieldtype": "Link",
+   "label": "Account Category",
+   "options": "Account Category"
   }
  ],
  "icon": "fa fa-money",
  "idx": 1,
  "is_tree": 1,
  "links": [],
- "modified": "2025-01-22 10:40:35.766017",
+ "modified": "2025-08-02 06:26:44.657146",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Account",
@@ -250,6 +258,7 @@
    "write": 1
   }
  ],
+ "row_format": "Dynamic",
  "search_fields": "account_number",
  "show_name_in_global_search": 1,
  "show_preview_popup": 1,
@@ -257,4 +266,4 @@
  "sort_order": "ASC",
  "states": [],
  "track_changes": 1
-}
+}

erpnext/accounts/doctype/account/account.py

@@ -31,6 +31,7 @@ class Account(NestedSet):
 	if TYPE_CHECKING:
 		from frappe.types import DF
 
+		account_category: DF.Link | None
 		account_currency: DF.Link | None
 		account_name: DF.Data
 		account_number: DF.Data | None

erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py

@@ -23,15 +23,7 @@ def create_charts(
 				if root_account:
 					root_type = child.get("root_type")
 
-				if account_name not in [
+				if account_name not in get_chart_metadata_fields():
-					"account_name",
-					"account_number",
-					"account_type",
-					"root_type",
-					"is_group",
-					"tax_rate",
-					"account_currency",
-				]:
 					account_number = cstr(child.get("account_number")).strip()
 					account_name, account_name_in_db = add_suffix_if_duplicate(
 						account_name, account_number, accounts
@@ -55,6 +47,7 @@ def create_charts(
 							"report_type": report_type,
 							"account_number": account_number,
 							"account_type": child.get("account_type"),
+							"account_category": child.get("account_category"),
 							"account_currency": child.get("account_currency")
 							if custom_chart
 							else frappe.get_cached_value("Company", company, "default_currency"),
@@ -97,20 +90,7 @@ def add_suffix_if_duplicate(account_name, account_number, accounts):
 def identify_is_group(child):
 	if child.get("is_group"):
 		is_group = child.get("is_group")
-	elif len(
+	elif len(set(child.keys()) - set(get_chart_metadata_fields())):
-		set(child.keys())
-		- set(
-			[
-				"account_name",
-				"account_type",
-				"root_type",
-				"is_group",
-				"tax_rate",
-				"account_number",
-				"account_currency",
-			]
-		)
-	):
 		is_group = 1
 	else:
 		is_group = 0
@@ -253,13 +233,7 @@ def validate_bank_account(coa, bank_account):
 
 		def _get_account_names(account_master):
 			for account_name, child in account_master.items():
-				if account_name not in [
+				if account_name not in get_chart_metadata_fields():
-					"account_number",
-					"account_type",
-					"root_type",
-					"is_group",
-					"tax_rate",
-				]:
 					accounts.append(account_name)
 
 					_get_account_names(child)
@@ -284,15 +258,7 @@ def build_tree_from_json(chart_template, chart_data=None, from_coa_importer=Fals
 		"""recursively called to form a parent-child based list of dict from chart template"""
 		for account_name, child in children.items():
 			account = {}
-			if account_name in [
+			if account_name in get_chart_metadata_fields():
-				"account_name",
-				"account_number",
-				"account_type",
-				"root_type",
-				"is_group",
-				"tax_rate",
-				"account_currency",
-			]:
 				continue
 
 			if from_coa_importer:
@@ -310,3 +276,16 @@ def build_tree_from_json(chart_template, chart_data=None, from_coa_importer=Fals
 
 	_import_accounts(chart, None)
 	return accounts
+
+
+def get_chart_metadata_fields():
+	return [
+		"account_name",
+		"account_number",
+		"account_type",
+		"account_category",
+		"root_type",
+		"is_group",
+		"tax_rate",
+		"account_currency",
+	]

erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py

@@ -9,103 +9,192 @@ def get():
 	return {
 		_("Application of Funds (Assets)"): {
 			_("Current Assets"): {
-				_("Accounts Receivable"): {_("Debtors"): {"account_type": "Receivable"}},
+				_("Accounts Receivable"): {
-				_("Bank Accounts"): {"account_type": "Bank", "is_group": 1},
+					_("Debtors"): {"account_type": "Receivable", "account_category": "Trade Receivables"}
-				_("Cash In Hand"): {_("Cash"): {"account_type": "Cash"}, "account_type": "Cash"},
+				},
+				_("Bank Accounts"): {
+					"account_type": "Bank",
+					"is_group": 1,
+					"account_category": "Cash and Cash Equivalents",
+				},
+				_("Cash In Hand"): {
+					_("Cash"): {"account_type": "Cash", "account_category": "Cash and Cash Equivalents"},
+					"account_type": "Cash",
+					"account_category": "Cash and Cash Equivalents",
+				},
 				_("Loans and Advances (Assets)"): {
-					_("Employee Advances"): {"account_type": "Payable"},
+					_("Employee Advances"): {
+						"account_type": "Payable",
+						"account_category": "Other Receivables",
+					},
 				},
-				_("Securities and Deposits"): {_("Earnest Money"): {}},
+				_("Securities and Deposits"): {
+					_("Earnest Money"): {"account_category": "Other Current Assets"}
+				},
+				_("Prepaid Expenses"): {"account_category": "Other Current Assets"},
+				_("Short-term Investments"): {"account_category": "Short-term Investments"},
 				_("Stock Assets"): {
-					_("Stock In Hand"): {"account_type": "Stock"},
+					_("Stock In Hand"): {"account_type": "Stock", "account_category": "Stock Assets"},
 					"account_type": "Stock",
+					"account_category": "Stock Assets",
 				},
-				_("Tax Assets"): {"is_group": 1},
+				_("Tax Assets"): {"is_group": 1, "account_category": "Other Current Assets"},
 			},
 			_("Fixed Assets"): {
-				_("Capital Equipment"): {"account_type": "Fixed Asset"},
+				_("Capital Equipment"): {
-				_("Electronic Equipment"): {"account_type": "Fixed Asset"},
+					"account_type": "Fixed Asset",
-				_("Furniture and Fixtures"): {"account_type": "Fixed Asset"},
+					"account_category": "Tangible Assets",
-				_("Office Equipment"): {"account_type": "Fixed Asset"},
+				},
-				_("Plants and Machineries"): {"account_type": "Fixed Asset"},
+				_("Electronic Equipment"): {
-				_("Buildings"): {"account_type": "Fixed Asset"},
+					"account_type": "Fixed Asset",
-				_("Software"): {"account_type": "Fixed Asset"},
+					"account_category": "Tangible Assets",
-				_("Accumulated Depreciation"): {"account_type": "Accumulated Depreciation"},
+				},
+				_("Furniture and Fixtures"): {
+					"account_type": "Fixed Asset",
+					"account_category": "Tangible Assets",
+				},
+				_("Office Equipment"): {"account_type": "Fixed Asset", "account_category": "Tangible Assets"},
+				_("Plants and Machineries"): {
+					"account_type": "Fixed Asset",
+					"account_category": "Tangible Assets",
+				},
+				_("Buildings"): {"account_type": "Fixed Asset", "account_category": "Tangible Assets"},
+				_("Software"): {"account_type": "Fixed Asset", "account_category": "Intangible Assets"},
+				_("Accumulated Depreciation"): {
+					"account_type": "Accumulated Depreciation",
+					"account_category": "Tangible Assets",
+				},
 				_("CWIP Account"): {
 					"account_type": "Capital Work in Progress",
+					"account_category": "Tangible Assets",
 				},
 			},
-			_("Investments"): {"is_group": 1},
+			_("Investments"): {"is_group": 1, "account_category": "Long-term Investments"},
-			_("Temporary Accounts"): {_("Temporary Opening"): {"account_type": "Temporary"}},
+			_("Temporary Accounts"): {
+				_("Temporary Opening"): {
+					"account_type": "Temporary",
+					"account_category": "Other Non-current Assets",
+				}
+			},
 			"root_type": "Asset",
 		},
 		_("Expenses"): {
 			_("Direct Expenses"): {
 				_("Stock Expenses"): {
-					_("Cost of Goods Sold"): {"account_type": "Cost of Goods Sold"},
+					_("Cost of Goods Sold"): {
-					_("Expenses Included In Asset Valuation"): {
+						"account_type": "Cost of Goods Sold",
-						"account_type": "Expenses Included In Asset Valuation"
+						"account_category": "Cost of Goods Sold",
+					},
+					_("Expenses Included In Asset Valuation"): {
+						"account_type": "Expenses Included In Asset Valuation",
+						"account_category": "Other Direct Costs",
+					},
+					_("Expenses Included In Valuation"): {
+						"account_type": "Expenses Included In Valuation",
+						"account_category": "Other Direct Costs",
+					},
+					_("Stock Adjustment"): {
+						"account_type": "Stock Adjustment",
+						"account_category": "Other Direct Costs",
 					},
-					_("Expenses Included In Valuation"): {"account_type": "Expenses Included In Valuation"},
-					_("Stock Adjustment"): {"account_type": "Stock Adjustment"},
 				},
 			},
 			_("Indirect Expenses"): {
-				_("Administrative Expenses"): {},
+				_("Administrative Expenses"): {"account_category": "Operating Expenses"},
-				_("Commission on Sales"): {},
+				_("Commission on Sales"): {"account_category": "Operating Expenses"},
-				_("Depreciation"): {"account_type": "Depreciation"},
+				_("Depreciation"): {"account_type": "Depreciation", "account_category": "Operating Expenses"},
-				_("Entertainment Expenses"): {},
+				_("Entertainment Expenses"): {"account_category": "Operating Expenses"},
-				_("Freight and Forwarding Charges"): {"account_type": "Chargeable"},
+				_("Freight and Forwarding Charges"): {
-				_("Legal Expenses"): {},
+					"account_type": "Chargeable",
-				_("Marketing Expenses"): {"account_type": "Chargeable"},
+					"account_category": "Operating Expenses",
-				_("Miscellaneous Expenses"): {"account_type": "Chargeable"},
+				},
-				_("Office Maintenance Expenses"): {},
+				_("Legal Expenses"): {"account_category": "Operating Expenses"},
-				_("Office Rent"): {},
+				_("Marketing Expenses"): {
-				_("Postal Expenses"): {},
+					"account_type": "Chargeable",
-				_("Print and Stationery"): {},
+					"account_category": "Operating Expenses",
-				_("Round Off"): {"account_type": "Round Off"},
+				},
-				_("Salary"): {},
+				_("Miscellaneous Expenses"): {
-				_("Sales Expenses"): {},
+					"account_type": "Chargeable",
-				_("Telephone Expenses"): {},
+					"account_category": "Operating Expenses",
-				_("Travel Expenses"): {},
+				},
-				_("Utility Expenses"): {},
+				_("Office Maintenance Expenses"): {"account_category": "Operating Expenses"},
-				_("Write Off"): {},
+				_("Office Rent"): {"account_category": "Operating Expenses"},
-				_("Exchange Gain/Loss"): {},
+				_("Postal Expenses"): {"account_category": "Operating Expenses"},
-				_("Gain/Loss on Asset Disposal"): {},
+				_("Print and Stationery"): {"account_category": "Operating Expenses"},
-				_("Impairment"): {},
+				_("Round Off"): {"account_type": "Round Off", "account_category": "Operating Expenses"},
+				_("Salary"): {"account_category": "Operating Expenses"},
+				_("Sales Expenses"): {"account_category": "Operating Expenses"},
+				_("Telephone Expenses"): {"account_category": "Operating Expenses"},
+				_("Travel Expenses"): {"account_category": "Operating Expenses"},
+				_("Utility Expenses"): {"account_category": "Operating Expenses"},
+				_("Write Off"): {"account_category": "Operating Expenses"},
+				_("Exchange Gain/Loss"): {"account_category": "Operating Expenses"},
+				_("Interest Expense"): {"account_category": "Finance Costs"},
+				_("Bank Charges"): {"account_category": "Finance Costs"},
+				_("Gain/Loss on Asset Disposal"): {"account_category": "Other Operating Income"},
+				_("Impairment"): {"account_category": "Operating Expenses"},
+				_("Tax Expense"): {"account_category": "Tax Expense"},
 			},
 			"root_type": "Expense",
 		},
 		_("Income"): {
-			_("Direct Income"): {_("Sales"): {}, _("Service"): {}},
+			_("Direct Income"): {
-			_("Indirect Income"): {"is_group": 1},
+				_("Sales"): {"account_category": "Revenue from Operations"},
+				_("Service"): {"account_category": "Revenue from Operations"},
+			},
+			_("Indirect Income"): {
+				_("Interest Income"): {"account_category": "Investment Income"},
+				_("Interest on Fixed Deposits"): {"account_category": "Investment Income"},
+				"is_group": 1,
+			},
 			"root_type": "Income",
 		},
 		_("Source of Funds (Liabilities)"): {
 			_("Current Liabilities"): {
 				_("Accounts Payable"): {
-					_("Creditors"): {"account_type": "Payable"},
+					_("Creditors"): {"account_type": "Payable", "account_category": "Trade Payables"},
-					_("Payroll Payable"): {},
+					_("Payroll Payable"): {"account_category": "Other Payables"},
 				},
+				_("Accrued Expenses"): {"account_category": "Other Current Liabilities"},
+				_("Customer Advances"): {"account_category": "Other Current Liabilities"},
 				_("Stock Liabilities"): {
-					_("Stock Received But Not Billed"): {"account_type": "Stock Received But Not Billed"},
+					_("Stock Received But Not Billed"): {
-					_("Asset Received But Not Billed"): {"account_type": "Asset Received But Not Billed"},
+						"account_type": "Stock Received But Not Billed",
+						"account_category": "Trade Payables",
+					},
+					_("Asset Received But Not Billed"): {
+						"account_type": "Asset Received But Not Billed",
+						"account_category": "Trade Payables",
+					},
 				},
-				_("Duties and Taxes"): {"account_type": "Tax", "is_group": 1},
+				_("Duties and Taxes"): {
+					"account_type": "Tax",
+					"is_group": 1,
+					"account_category": "Current Tax Liabilities",
+				},
+				_("Short-term Provisions"): {"account_category": "Short-term Provisions"},
 				_("Loans (Liabilities)"): {
-					_("Secured Loans"): {},
+					_("Secured Loans"): {"account_category": "Long-term Borrowings"},
-					_("Unsecured Loans"): {},
+					_("Unsecured Loans"): {"account_category": "Long-term Borrowings"},
-					_("Bank Overdraft Account"): {},
+					_("Bank Overdraft Account"): {"account_category": "Short-term Borrowings"},
 				},
 			},
+			_("Non-Current Liabilities"): {
+				_("Long-term Provisions"): {"account_category": "Long-term Provisions"},
+				_("Employee Benefits Obligation"): {"account_category": "Other Non-current Liabilities"},
+				"is_group": 1,
+			},
 			"root_type": "Liability",
 		},
 		_("Equity"): {
-			_("Capital Stock"): {"account_type": "Equity"},
+			_("Capital Stock"): {"account_type": "Equity", "account_category": "Share Capital"},
-			_("Dividends Paid"): {"account_type": "Equity"},
+			_("Dividends Paid"): {"account_type": "Equity", "account_category": "Reserves and Surplus"},
-			_("Opening Balance Equity"): {"account_type": "Equity"},
+			_("Opening Balance Equity"): {
-			_("Retained Earnings"): {"account_type": "Equity"},
+				"account_type": "Equity",
-			_("Revaluation Surplus"): {"account_type": "Equity"},
+				"account_category": "Reserves and Surplus",
+			},
+			_("Retained Earnings"): {"account_type": "Equity", "account_category": "Reserves and Surplus"},
+			_("Revaluation Surplus"): {"account_type": "Equity", "account_category": "Reserves and Surplus"},
 			"root_type": "Equity",
 		},
 	}

erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts_with_account_number.py

@@ -10,49 +10,128 @@ def get():
 		_("Application of Funds (Assets)"): {
 			_("Current Assets"): {
 				_("Accounts Receivable"): {
-					_("Debtors"): {"account_type": "Receivable", "account_number": "1310"},
+					_("Debtors"): {
+						"account_type": "Receivable",
+						"account_number": "1310",
+						"account_category": "Trade Receivables",
+					},
 					"account_number": "1300",
 				},
-				_("Bank Accounts"): {"account_type": "Bank", "is_group": 1, "account_number": "1200"},
+				_("Bank Accounts"): {
+					"account_type": "Bank",
+					"is_group": 1,
+					"account_number": "1200",
+					"account_category": "Cash and Cash Equivalents",
+				},
 				_("Cash In Hand"): {
-					_("Cash"): {"account_type": "Cash", "account_number": "1110"},
+					_("Cash"): {
+						"account_type": "Cash",
+						"account_number": "1110",
+						"account_category": "Cash and Cash Equivalents",
+					},
 					"account_type": "Cash",
 					"account_number": "1100",
+					"account_category": "Cash and Cash Equivalents",
 				},
 				_("Loans and Advances (Assets)"): {
-					_("Employee Advances"): {"account_number": "1610", "account_type": "Payable"},
+					_("Employee Advances"): {
+						"account_number": "1610",
+						"account_type": "Payable",
+						"account_category": "Other Receivables",
+					},
 					"account_number": "1600",
 				},
 				_("Securities and Deposits"): {
-					_("Earnest Money"): {"account_number": "1651"},
+					_("Earnest Money"): {
+						"account_number": "1651",
+						"account_category": "Other Current Assets",
+					},
 					"account_number": "1650",
 				},
+				_("Prepaid Expenses"): {
+					"account_number": "1660",
+					"account_category": "Other Current Assets",
+				},
+				_("Short-term Investments"): {
+					"account_number": "1670",
+					"account_category": "Short-term Investments",
+				},
 				_("Stock Assets"): {
-					_("Stock In Hand"): {"account_type": "Stock", "account_number": "1410"},
+					_("Stock In Hand"): {
+						"account_type": "Stock",
+						"account_number": "1410",
+						"account_category": "Stock Assets",
+					},
 					"account_type": "Stock",
 					"account_number": "1400",
+					"account_category": "Stock Assets",
+				},
+				_("Tax Assets"): {
+					"is_group": 1,
+					"account_number": "1500",
+					"account_category": "Other Current Assets",
 				},
-				_("Tax Assets"): {"is_group": 1, "account_number": "1500"},
 				"account_number": "1100-1600",
 			},
 			_("Fixed Assets"): {
-				_("Capital Equipment"): {"account_type": "Fixed Asset", "account_number": "1710"},
+				_("Capital Equipment"): {
-				_("Electronic Equipment"): {"account_type": "Fixed Asset", "account_number": "1720"},
+					"account_type": "Fixed Asset",
-				_("Furniture and Fixtures"): {"account_type": "Fixed Asset", "account_number": "1730"},
+					"account_number": "1710",
-				_("Office Equipment"): {"account_type": "Fixed Asset", "account_number": "1740"},
+					"account_category": "Tangible Assets",
-				_("Plants and Machineries"): {"account_type": "Fixed Asset", "account_number": "1750"},
+				},
-				_("Buildings"): {"account_type": "Fixed Asset", "account_number": "1760"},
+				_("Electronic Equipment"): {
-				_("Software"): {"account_type": "Fixed Asset", "account_number": "1770"},
+					"account_type": "Fixed Asset",
+					"account_number": "1720",
+					"account_category": "Tangible Assets",
+				},
+				_("Furniture and Fixtures"): {
+					"account_type": "Fixed Asset",
+					"account_number": "1730",
+					"account_category": "Tangible Assets",
+				},
+				_("Office Equipment"): {
+					"account_type": "Fixed Asset",
+					"account_number": "1740",
+					"account_category": "Tangible Assets",
+				},
+				_("Plants and Machineries"): {
+					"account_type": "Fixed Asset",
+					"account_number": "1750",
+					"account_category": "Tangible Assets",
+				},
+				_("Buildings"): {
+					"account_type": "Fixed Asset",
+					"account_number": "1760",
+					"account_category": "Tangible Assets",
+				},
+				_("Software"): {
+					"account_type": "Fixed Asset",
+					"account_number": "1770",
+					"account_category": "Intangible Assets",
+				},
 				_("Accumulated Depreciation"): {
 					"account_type": "Accumulated Depreciation",
 					"account_number": "1780",
+					"account_category": "Tangible Assets",
+				},
+				_("CWIP Account"): {
+					"account_type": "Capital Work in Progress",
+					"account_number": "1790",
+					"account_category": "Tangible Assets",
 				},
-				_("CWIP Account"): {"account_type": "Capital Work in Progress", "account_number": "1790"},
 				"account_number": "1700",
 			},
-			_("Investments"): {"is_group": 1, "account_number": "1800"},
+			_("Investments"): {
+				"is_group": 1,
+				"account_number": "1800",
+				"account_category": "Long-term Investments",
+			},
 			_("Temporary Accounts"): {
-				_("Temporary Opening"): {"account_type": "Temporary", "account_number": "1910"},
+				_("Temporary Opening"): {
+					"account_type": "Temporary",
+					"account_number": "1910",
+					"account_category": "Other Non-current Assets",
+				},
 				"account_number": "1900",
 			},
 			"root_type": "Asset",
@@ -61,97 +140,220 @@ def get():
 		_("Expenses"): {
 			_("Direct Expenses"): {
 				_("Stock Expenses"): {
-					_("Cost of Goods Sold"): {"account_type": "Cost of Goods Sold", "account_number": "5111"},
+					_("Cost of Goods Sold"): {
+						"account_type": "Cost of Goods Sold",
+						"account_number": "5111",
+						"account_category": "Cost of Goods Sold",
+					},
 					_("Expenses Included In Asset Valuation"): {
 						"account_type": "Expenses Included In Asset Valuation",
 						"account_number": "5112",
+						"account_category": "Other Direct Costs",
 					},
 					_("Expenses Included In Valuation"): {
 						"account_type": "Expenses Included In Valuation",
 						"account_number": "5118",
+						"account_category": "Other Direct Costs",
+					},
+					_("Stock Adjustment"): {
+						"account_type": "Stock Adjustment",
+						"account_number": "5119",
+						"account_category": "Other Direct Costs",
 					},
-					_("Stock Adjustment"): {"account_type": "Stock Adjustment", "account_number": "5119"},
 					"account_number": "5110",
 				},
 				"account_number": "5100",
 			},
 			_("Indirect Expenses"): {
-				_("Administrative Expenses"): {"account_number": "5201"},
+				_("Administrative Expenses"): {
-				_("Commission on Sales"): {"account_number": "5202"},
+					"account_number": "5201",
-				_("Depreciation"): {"account_type": "Depreciation", "account_number": "5203"},
+					"account_category": "Operating Expenses",
-				_("Entertainment Expenses"): {"account_number": "5204"},
+				},
-				_("Freight and Forwarding Charges"): {"account_type": "Chargeable", "account_number": "5205"},
+				_("Commission on Sales"): {
-				_("Legal Expenses"): {"account_number": "5206"},
+					"account_number": "5202",
-				_("Marketing Expenses"): {"account_type": "Chargeable", "account_number": "5207"},
+					"account_category": "Operating Expenses",
-				_("Office Maintenance Expenses"): {"account_number": "5208"},
+				},
-				_("Office Rent"): {"account_number": "5209"},
+				_("Depreciation"): {
-				_("Postal Expenses"): {"account_number": "5210"},
+					"account_type": "Depreciation",
-				_("Print and Stationery"): {"account_number": "5211"},
+					"account_number": "5203",
-				_("Round Off"): {"account_type": "Round Off", "account_number": "5212"},
+					"account_category": "Operating Expenses",
-				_("Salary"): {"account_number": "5213"},
+				},
-				_("Sales Expenses"): {"account_number": "5214"},
+				_("Entertainment Expenses"): {
-				_("Telephone Expenses"): {"account_number": "5215"},
+					"account_number": "5204",
-				_("Travel Expenses"): {"account_number": "5216"},
+					"account_category": "Operating Expenses",
-				_("Utility Expenses"): {"account_number": "5217"},
+				},
-				_("Write Off"): {"account_number": "5218"},
+				_("Freight and Forwarding Charges"): {
-				_("Exchange Gain/Loss"): {"account_number": "5219"},
+					"account_type": "Chargeable",
-				_("Gain/Loss on Asset Disposal"): {"account_number": "5220"},
+					"account_number": "5205",
-				_("Miscellaneous Expenses"): {"account_type": "Chargeable", "account_number": "5221"},
+					"account_category": "Operating Expenses",
-				"account_number": "5200",
+				},
+				_("Legal Expenses"): {"account_number": "5206", "account_category": "Operating Expenses"},
+				_("Marketing Expenses"): {
+					"account_type": "Chargeable",
+					"account_number": "5207",
+					"account_category": "Operating Expenses",
+				},
+				_("Office Maintenance Expenses"): {
+					"account_number": "5208",
+					"account_category": "Operating Expenses",
+				},
+				_("Office Rent"): {"account_number": "5209", "account_category": "Operating Expenses"},
+				_("Postal Expenses"): {"account_number": "5210", "account_category": "Operating Expenses"},
+				_("Print and Stationery"): {
+					"account_number": "5211",
+					"account_category": "Operating Expenses",
+				},
+				_("Round Off"): {
+					"account_type": "Round Off",
+					"account_number": "5212",
+					"account_category": "Operating Expenses",
+				},
+				_("Salary"): {"account_number": "5213", "account_category": "Operating Expenses"},
+				_("Sales Expenses"): {"account_number": "5214", "account_category": "Operating Expenses"},
+				_("Telephone Expenses"): {"account_number": "5215", "account_category": "Operating Expenses"},
+				_("Travel Expenses"): {"account_number": "5216", "account_category": "Operating Expenses"},
+				_("Utility Expenses"): {"account_number": "5217", "account_category": "Operating Expenses"},
+				_("Write Off"): {"account_number": "5218", "account_category": "Operating Expenses"},
+				_("Exchange Gain/Loss"): {"account_number": "5219", "account_category": "Operating Expenses"},
+				_("Interest Expense"): {"account_number": "5220", "account_category": "Finance Costs"},
+				_("Bank Charges"): {"account_number": "5221", "account_category": "Finance Costs"},
+				_("Gain/Loss on Asset Disposal"): {
+					"account_number": "5222",
+					"account_category": "Other Operating Income",
+				},
+				_("Miscellaneous Expenses"): {
+					"account_type": "Chargeable",
+					"account_number": "5223",
+					"account_category": "Operating Expenses",
+				},
+				_("Impairment"): {"account_number": "5224", "account_category": "Operating Expenses"},
+				_("Tax Expense"): {"account_number": "5225", "account_category": "Tax Expense"},
 			},
 			"root_type": "Expense",
 			"account_number": "5000",
 		},
 		_("Income"): {
 			_("Direct Income"): {
-				_("Sales"): {"account_number": "4110"},
+				_("Sales"): {"account_number": "4110", "account_category": "Revenue from Operations"},
-				_("Service"): {"account_number": "4120"},
+				_("Service"): {"account_number": "4120", "account_category": "Revenue from Operations"},
 				"account_number": "4100",
 			},
-			_("Indirect Income"): {"is_group": 1, "account_number": "4200"},
+			_("Indirect Income"): {
+				_("Interest Income"): {"account_number": "4210", "account_category": "Investment Income"},
+				_("Interest on Fixed Deposits"): {
+					"account_number": "4220",
+					"account_category": "Investment Income",
+				},
+				"is_group": 1,
+				"account_number": "4200",
+			},
 			"root_type": "Income",
 			"account_number": "4000",
 		},
 		_("Source of Funds (Liabilities)"): {
 			_("Current Liabilities"): {
 				_("Accounts Payable"): {
-					_("Creditors"): {"account_type": "Payable", "account_number": "2110"},
+					_("Creditors"): {
-					_("Payroll Payable"): {"account_number": "2120"},
+						"account_type": "Payable",
+						"account_number": "2110",
+						"account_category": "Trade Payables",
+					},
+					_("Payroll Payable"): {"account_number": "2120", "account_category": "Other Payables"},
 					"account_number": "2100",
 				},
+				_("Accrued Expenses"): {
+					"account_number": "2150",
+					"account_category": "Other Current Liabilities",
+				},
+				_("Customer Advances"): {
+					"account_number": "2160",
+					"account_category": "Other Current Liabilities",
+				},
 				_("Stock Liabilities"): {
 					_("Stock Received But Not Billed"): {
 						"account_type": "Stock Received But Not Billed",
 						"account_number": "2210",
+						"account_category": "Trade Payables",
 					},
 					_("Asset Received But Not Billed"): {
 						"account_type": "Asset Received But Not Billed",
 						"account_number": "2211",
+						"account_category": "Trade Payables",
 					},
 					"account_number": "2200",
 				},
 				_("Duties and Taxes"): {
-					_("TDS Payable"): {"account_number": "2310"},
+					_("TDS Payable"): {
+						"account_number": "2310",
+						"account_category": "Current Tax Liabilities",
+					},
 					"account_type": "Tax",
 					"is_group": 1,
 					"account_number": "2300",
+					"account_category": "Current Tax Liabilities",
+				},
+				_("Short-term Provisions"): {
+					"account_number": "2350",
+					"account_category": "Short-term Provisions",
 				},
 				_("Loans (Liabilities)"): {
-					_("Secured Loans"): {"account_number": "2410"},
+					_("Secured Loans"): {
-					_("Unsecured Loans"): {"account_number": "2420"},
+						"account_number": "2410",
-					_("Bank Overdraft Account"): {"account_number": "2430"},
+						"account_category": "Long-term Borrowings",
+					},
+					_("Unsecured Loans"): {
+						"account_number": "2420",
+						"account_category": "Long-term Borrowings",
+					},
+					_("Bank Overdraft Account"): {
+						"account_number": "2430",
+						"account_category": "Short-term Borrowings",
+					},
 					"account_number": "2400",
 				},
 				"account_number": "2100-2400",
 			},
+			_("Non-Current Liabilities"): {
+				_("Long-term Provisions"): {
+					"account_number": "2510",
+					"account_category": "Long-term Provisions",
+				},
+				_("Employee Benefits Obligation"): {
+					"account_number": "2520",
+					"account_category": "Other Non-current Liabilities",
+				},
+				"is_group": 1,
+				"account_number": "2500",
+			},
 			"root_type": "Liability",
 			"account_number": "2000",
 		},
 		_("Equity"): {
-			_("Capital Stock"): {"account_type": "Equity", "account_number": "3100"},
+			_("Capital Stock"): {
-			_("Dividends Paid"): {"account_type": "Equity", "account_number": "3200"},
+				"account_type": "Equity",
-			_("Opening Balance Equity"): {"account_type": "Equity", "account_number": "3300"},
+				"account_number": "3100",
-			_("Retained Earnings"): {"account_type": "Equity", "account_number": "3400"},
+				"account_category": "Share Capital",
+			},
+			_("Dividends Paid"): {
+				"account_type": "Equity",
+				"account_number": "3200",
+				"account_category": "Reserves and Surplus",
+			},
+			_("Opening Balance Equity"): {
+				"account_type": "Equity",
+				"account_number": "3300",
+				"account_category": "Reserves and Surplus",
+			},
+			_("Retained Earnings"): {
+				"account_type": "Equity",
+				"account_number": "3400",
+				"account_category": "Reserves and Surplus",
+			},
+			_("Revaluation Surplus"): {
+				"account_type": "Equity",
+				"account_number": "3500",
+				"account_category": "Reserves and Surplus",
+			},
 			"root_type": "Equity",
 			"account_number": "3000",
 		},

erpnext/accounts/doctype/account_category/account_category.js

@@ -0,0 +1,8 @@
+// Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+// frappe.ui.form.on("Account Category", {
+// 	refresh(frm) {
+
+// 	},
+// });

erpnext/accounts/doctype/account_category/account_category.json

@@ -0,0 +1,71 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "autoname": "field:account_category_name",
+ "creation": "2025-08-02 06:22:31.835063",
+ "doctype": "DocType",
+ "engine": "InnoDB",
+ "field_order": [
+  "account_category_name",
+  "description"
+ ],
+ "fields": [
+  {
+   "fieldname": "account_category_name",
+   "fieldtype": "Data",
+   "in_list_view": 1,
+   "label": "Account Category Name",
+   "reqd": 1,
+   "unique": 1
+  },
+  {
+   "fieldname": "description",
+   "fieldtype": "Small Text",
+   "label": "Description"
+  }
+ ],
+ "grid_page_length": 50,
+ "index_web_pages_for_search": 1,
+ "links": [],
+ "modified": "2025-10-15 03:19:47.171349",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Account Category",
+ "naming_rule": "By fieldname",
+ "owner": "Administrator",
+ "permissions": [
+  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "Accounts User",
+   "share": 1,
+   "write": 1
+  },
+  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "Accounts Manager",
+   "share": 1,
+   "write": 1
+  },
+  {
+   "read": 1,
+   "role": "Auditor"
+  }
+ ],
+ "row_format": "Dynamic",
+ "search_fields": "account_category_name, description",
+ "sort_field": "creation",
+ "sort_order": "DESC",
+ "states": []
+}

erpnext/accounts/doctype/account_category/account_category.py

@@ -0,0 +1,94 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+import json
+import os
+
+import frappe
+from frappe import _
+from frappe.model.document import Document, bulk_insert
+
+DOCTYPE = "Account Category"
+
+
+class AccountCategory(Document):
+	# begin: auto-generated types
+	# This code is auto-generated. Do not modify anything in this block.
+
+	from typing import TYPE_CHECKING
+
+	if TYPE_CHECKING:
+		from frappe.types import DF
+
+		account_category_name: DF.Data
+		description: DF.SmallText | None
+	# end: auto-generated types
+
+	def after_rename(self, old_name, new_name, merge):
+		from erpnext.accounts.doctype.financial_report_template.financial_report_engine import (
+			FormulaFieldUpdater,
+		)
+
+		# get all template rows with this account category being used
+		row = frappe.qb.DocType("Financial Report Row")
+		rows = frappe._dict(
+			frappe.qb.from_(row)
+			.select(row.name, row.calculation_formula)
+			.where(row.calculation_formula.like(f"%{old_name}%"))
+			.run()
+		)
+
+		if not rows:
+			return
+
+		# Update formulas with new name
+		updater = FormulaFieldUpdater(
+			field_name="account_category",
+			value_mapping={old_name: new_name},
+			exclude_operators=["like", "not like"],
+		)
+
+		updated_formulas = updater.update_in_rows(rows)
+
+		if updated_formulas:
+			frappe.msgprint(
+				_("Updated {0} Financial Report Row(s) with new category name").format(len(updated_formulas))
+			)
+
+
+def import_account_categories(template_path: str):
+	categories_file = os.path.join(template_path, "account_categories.json")
+
+	if not os.path.exists(categories_file):
+		return
+
+	with open(categories_file) as f:
+		categories = json.load(f, object_hook=frappe._dict)
+
+	create_account_categories(categories)
+
+
+def create_account_categories(categories: list[dict]):
+	if not categories:
+		return
+
+	existing_categories = set(frappe.get_all(DOCTYPE, pluck="name"))
+	new_categories = []
+
+	for category_data in categories:
+		category_name = category_data.get("account_category_name")
+		if not category_name or category_name in existing_categories:
+			continue
+
+		doc = frappe.get_doc(
+			{
+				**category_data,
+				"doctype": DOCTYPE,
+				"name": category_name,
+			}
+		)
+
+		new_categories.append(doc)
+		existing_categories.add(category_name)
+
+	if new_categories:
+		bulk_insert(DOCTYPE, new_categories)

erpnext/accounts/doctype/account_category/test_account_category.py

@@ -0,0 +1,20 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+# import frappe
+from frappe.tests import IntegrationTestCase
+
+# On IntegrationTestCase, the doctype test records and all
+# link-field test record dependencies are recursively loaded
+# Use these module variables to add/remove to/from that list
+EXTRA_TEST_RECORD_DEPENDENCIES = []  # eg. ["User"]
+IGNORE_TEST_RECORD_DEPENDENCIES = []  # eg. ["User"]
+
+
+class IntegrationTestAccountCategory(IntegrationTestCase):
+	"""
+	Integration tests for AccountCategory.
+	Use this class for testing interactions between multiple components.
+	"""
+
+	pass

erpnext/accounts/doctype/financial_report_row/financial_report_row.json

@@ -0,0 +1,187 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "creation": "2025-09-06 09:39:46.503678",
+ "doctype": "DocType",
+ "editable_grid": 1,
+ "engine": "InnoDB",
+ "field_order": [
+  "reference_code",
+  "display_name",
+  "indentation_level",
+  "data_source",
+  "balance_type",
+  "column_break_hxqu",
+  "fieldtype",
+  "color",
+  "bold_text",
+  "italic_text",
+  "hidden_calculation",
+  "hide_when_empty",
+  "reverse_sign",
+  "include_in_charts",
+  "section_break_ornw",
+  "column_break_asfe",
+  "advanced_filtering",
+  "filters_editor",
+  "calculation_formula",
+  "section_break_pvro",
+  "formula_description"
+ ],
+ "fields": [
+  {
+   "columns": 1,
+   "description": "Code to reference this line in formulas (e.g., REV100, EXP200, ASSET100)",
+   "fieldname": "reference_code",
+   "fieldtype": "Data",
+   "in_list_view": 1,
+   "label": "Line Reference"
+  },
+  {
+   "description": "Text displayed on the financial statement (e.g., 'Total Revenue', 'Cash and Cash Equivalents')",
+   "fieldname": "display_name",
+   "fieldtype": "Data",
+   "in_list_view": 1,
+   "label": "Display Name"
+  },
+  {
+   "columns": 1,
+   "description": "Indentation level: 0 = Main heading, 1 = Sub-category, 2 = Individual accounts, etc.",
+   "fieldname": "indentation_level",
+   "fieldtype": "Int",
+   "in_list_view": 1,
+   "label": "Indent Level"
+  },
+  {
+   "description": "How this line gets its data",
+   "fieldname": "data_source",
+   "fieldtype": "Select",
+   "in_list_view": 1,
+   "label": "Data Source",
+   "options": "\nAccount Data\nCalculated Amount\nCustom API\nBlank Line\nColumn Break\nSection Break"
+  },
+  {
+   "depends_on": "eval:doc.data_source == 'Account Data'",
+   "description": "Opening Balance = Start of period, Closing Balance = End of period, Period Movement = Net change during period",
+   "fieldname": "balance_type",
+   "fieldtype": "Select",
+   "in_list_view": 1,
+   "label": "Balance Type",
+   "mandatory_depends_on": "eval:doc.data_source == 'Account Data'",
+   "options": "\nOpening Balance\nClosing Balance\nPeriod Movement (Debits - Credits)"
+  },
+  {
+   "fieldname": "column_break_hxqu",
+   "fieldtype": "Column Break"
+  },
+  {
+   "default": "0",
+   "description": "Bold text for emphasis (totals, major headings)",
+   "fieldname": "bold_text",
+   "fieldtype": "Check",
+   "label": "Bold Text"
+  },
+  {
+   "default": "0",
+   "description": "Italic text for subtotals or notes",
+   "fieldname": "italic_text",
+   "fieldtype": "Check",
+   "label": "Italic Text"
+  },
+  {
+   "default": "0",
+   "description": "Calculate but don't show on final report",
+   "fieldname": "hidden_calculation",
+   "fieldtype": "Check",
+   "label": "Hidden Line (Internal Use Only)"
+  },
+  {
+   "default": "0",
+   "description": "Hide this line if amount is zero",
+   "fieldname": "hide_when_empty",
+   "fieldtype": "Check",
+   "label": "Hide If Zero"
+  },
+  {
+   "columns": 1,
+   "default": "0",
+   "description": "Show negative values as positive (for expenses in P&L)",
+   "fieldname": "reverse_sign",
+   "fieldtype": "Check",
+   "in_list_view": 1,
+   "label": "Reverse Sign"
+  },
+  {
+   "fieldname": "section_break_ornw",
+   "fieldtype": "Section Break"
+  },
+  {
+   "depends_on": "eval: (doc.data_source === \"Account Data\" && doc.advanced_filtering) || [\"Calculated Amount\", \"Custom API\"].includes(doc.data_source);\n",
+   "fieldname": "calculation_formula",
+   "fieldtype": "Code",
+   "label": "Formula or Account Filter",
+   "mandatory_depends_on": "eval:doc.data_source != 'Blank Line' && doc.data_source != 'Column Break' && doc.data_source != 'Section Break'"
+  },
+  {
+   "fieldname": "formula_description",
+   "fieldtype": "HTML"
+  },
+  {
+   "default": "0",
+   "description": "If enabled, this row's values will be displayed on financial charts",
+   "fieldname": "include_in_charts",
+   "fieldtype": "Check",
+   "label": "Include in Charts"
+  },
+  {
+   "description": "Color to highlight values (e.g., red for exceptions)",
+   "fieldname": "color",
+   "fieldtype": "Color",
+   "label": "Color"
+  },
+  {
+   "description": "How to format and present values in the financial report (only if different from column fieldtype)",
+   "fieldname": "fieldtype",
+   "fieldtype": "Select",
+   "label": "Value Type",
+   "options": "\nCurrency\nFloat\nInt\nPercent"
+  },
+  {
+   "depends_on": "eval: doc.data_source === \"Account Data\" && !doc.advanced_filtering",
+   "fieldname": "filters_editor",
+   "fieldtype": "HTML"
+  },
+  {
+   "depends_on": "eval: ![\"Blank Line\", \"Column Break\", \"Section Break\"].includes(doc.data_source);",
+   "fieldname": "column_break_asfe",
+   "fieldtype": "Column Break"
+  },
+  {
+   "default": "0",
+   "depends_on": "eval: doc.data_source === \"Account Data\"",
+   "description": "Use <strong>Python</strong> filters to get Accounts",
+   "fieldname": "advanced_filtering",
+   "fieldtype": "Check",
+   "label": "Advanced Filtering",
+   "print_hide": 1
+  },
+  {
+   "fieldname": "section_break_pvro",
+   "fieldtype": "Section Break"
+  }
+ ],
+ "grid_page_length": 50,
+ "index_web_pages_for_search": 1,
+ "istable": 1,
+ "links": [],
+ "modified": "2025-10-14 09:23:27.208072",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Financial Report Row",
+ "owner": "Administrator",
+ "permissions": [],
+ "row_format": "Dynamic",
+ "sort_field": "creation",
+ "sort_order": "DESC",
+ "states": []
+}

erpnext/accounts/doctype/financial_report_row/financial_report_row.py

@@ -0,0 +1,47 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+# import frappe
+from frappe.model.document import Document
+
+
+class FinancialReportRow(Document):
+	# begin: auto-generated types
+	# This code is auto-generated. Do not modify anything in this block.
+
+	from typing import TYPE_CHECKING
+
+	if TYPE_CHECKING:
+		from frappe.types import DF
+
+		advanced_filtering: DF.Check
+		balance_type: DF.Literal[
+			"", "Opening Balance", "Closing Balance", "Period Movement (Debits - Credits)"
+		]
+		bold_text: DF.Check
+		calculation_formula: DF.Code | None
+		color: DF.Color | None
+		data_source: DF.Literal[
+			"",
+			"Account Data",
+			"Calculated Amount",
+			"Custom API",
+			"Blank Line",
+			"Column Break",
+			"Section Break",
+		]
+		display_name: DF.Data | None
+		fieldtype: DF.Literal["", "Currency", "Float", "Int", "Percent"]
+		hidden_calculation: DF.Check
+		hide_when_empty: DF.Check
+		include_in_charts: DF.Check
+		indentation_level: DF.Int
+		italic_text: DF.Check
+		parent: DF.Data
+		parentfield: DF.Data
+		parenttype: DF.Data
+		reference_code: DF.Data | None
+		reverse_sign: DF.Check
+	# end: auto-generated types
+
+	pass

erpnext/accounts/doctype/financial_report_template/financial_report_template.js

@@ -0,0 +1,433 @@
+// Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on("Financial Report Template", {
+	refresh(frm) {
+		// add custom button to view missed accounts
+		frm.add_custom_button(__("View Account Coverage"), function () {
+			let selected_rows = frm.get_field("rows").grid.get_selected_children();
+			const has_selection = selected_rows.length > 0;
+			if (selected_rows.length === 0) selected_rows = frm.doc.rows;
+
+			show_accounts_tree(selected_rows, has_selection);
+		});
+
+		// add custom button to open the financial report
+		frm.add_custom_button(__("View Report"), function () {
+			frappe.set_route("query-report", frm.doc.report_type, {
+				report_template: frm.doc.name,
+			});
+		});
+	},
+
+	validate(frm) {
+		if (!frm.doc.rows || frm.doc.rows.length === 0) {
+			frappe.msgprint(__("At least one row is required for a financial report template"));
+		}
+	},
+});
+
+frappe.ui.form.on("Financial Report Row", {
+	data_source(frm, cdt, cdn) {
+		const row = locals[cdt][cdn];
+
+		update_formula_label(frm, row.data_source);
+		update_formula_description(frm, row.data_source);
+
+		if (row.data_source !== "Account Data") {
+			frappe.model.set_value(cdt, cdn, "balance_type", "");
+		}
+
+		if (["Blank Line", "Column Break", "Section Break"].includes(row.data_source)) {
+			frappe.model.set_value(cdt, cdn, "calculation_formula", "");
+		}
+
+		set_up_filters_editor(frm, cdt, cdn);
+	},
+
+	form_render(frm, cdt, cdn) {
+		const row = locals[cdt][cdn];
+
+		update_formula_label(frm, row.data_source);
+		update_advanced_formula_property(frm, cdt, cdn);
+		set_up_filters_editor(frm, cdt, cdn);
+		update_formula_description(frm, row.data_source);
+	},
+
+	calculation_formula(frm, cdt, cdn) {
+		update_advanced_formula_property(frm, cdt, cdn);
+	},
+
+	advanced_filtering(frm, cdt, cdn) {
+		set_up_filters_editor(frm, cdt, cdn);
+	},
+});
+
+// FILTERS EDITOR
+
+function set_up_filters_editor(frm, cdt, cdn) {
+	const row = locals[cdt][cdn];
+
+	if (row.data_source !== "Account Data" || row.advanced_filtering) return;
+
+	const grid_row = frm.fields_dict["rows"].grid.get_row(cdn);
+	const wrapper = grid_row.get_field("filters_editor").$wrapper;
+	wrapper.empty();
+
+	const ACCOUNT = "Account";
+	const FIELD_IDX = 1;
+	const OPERATOR_IDX = 2;
+	const VALUE_IDX = 3;
+
+	// Parse saved filters
+	let saved_filters = [];
+
+	if (row.calculation_formula) {
+		try {
+			const parsed = JSON.parse(row.calculation_formula);
+
+			if (Array.isArray(parsed)) saved_filters = [parsed];
+			else if (parsed.and) saved_filters = parsed.and;
+		} catch (e) {
+			frappe.show_alert({
+				message: __("Invalid filter formula. Please check the syntax."),
+				indicator: "red",
+			});
+		}
+	}
+
+	if (saved_filters.length)
+		// Ensure every filter starts with "Account"
+		saved_filters = saved_filters.map((f) => [ACCOUNT, ...f]);
+
+	frappe.model.with_doctype(ACCOUNT, () => {
+		const filter_group = new frappe.ui.FilterGroup({
+			parent: wrapper,
+			doctype: ACCOUNT,
+			on_change: () => {
+				// only need [[field, operator, value]]
+				const filters = filter_group
+					.get_filters()
+					.map((f) => [f[FIELD_IDX], f[OPERATOR_IDX], f[VALUE_IDX]]);
+
+				const current = filters.length > 1 ? { and: filters } : filters[0];
+				frappe.model.set_value(cdt, cdn, "calculation_formula", JSON.stringify(current));
+			},
+		});
+
+		filter_group.add_filters_to_filter_group(saved_filters);
+	});
+}
+
+function update_advanced_formula_property(frm, cdt, cdn) {
+	const row = locals[cdt][cdn];
+	const is_advanced = is_advanced_formula(row);
+
+	frm.set_df_property("rows", "read_only", is_advanced, frm.doc.name, "advanced_filtering", cdn);
+
+	if (is_advanced && !row.advanced_filtering) {
+		row.advanced_filtering = 1;
+		frm.refresh_field("rows");
+	}
+}
+
+function is_advanced_formula(row) {
+	if (!row || row.data_source !== "Account Data") return false;
+
+	let parsed = null;
+	if (row.calculation_formula) {
+		try {
+			parsed = JSON.parse(row.calculation_formula);
+		} catch (e) {
+			console.warn("Invalid JSON in calculation_formula:", e);
+			return false;
+		}
+	}
+
+	if (Array.isArray(parsed)) return false;
+	if (parsed?.or) return true;
+	if (parsed?.and) return parsed.and.some((cond) => !Array.isArray(cond));
+
+	return false;
+}
+
+// ACCOUNTS TREE VIEW
+
+function show_accounts_tree(template_rows, has_selection) {
+	// filtered rows
+	const account_rows = template_rows.filter((row) => row.data_source === "Account Data");
+
+	if (account_rows.length === 0) {
+		frappe.show_alert(__("No <strong>Account Data</strong> row found"));
+		return;
+	}
+
+	const dialog = new frappe.ui.Dialog({
+		title: __("Accounts Missing from Report"),
+		fields: [
+			{
+				fieldname: "company",
+				fieldtype: "Link",
+				options: "Company",
+				label: "Company",
+				reqd: 1,
+				default: frappe.defaults.get_user_default("Company"),
+				onchange: () => {
+					const company_field = dialog.get_field("company");
+					if (!company_field.value || company_field.value === company_field.last_value) return;
+					refresh_tree_view(dialog, account_rows);
+				},
+			},
+			{
+				fieldname: "view_type",
+				fieldtype: "Select",
+				options: ["Missing Accounts", "Filtered Accounts"],
+				label: "View",
+				default: has_selection ? "Filtered Accounts" : "Missing Accounts",
+				reqd: 1,
+				onchange: () => {
+					dialog.set_title(
+						dialog.get_value("view_type") === "Missing Accounts"
+							? __("Accounts Missing from Report")
+							: __("Accounts Included in Report")
+					);
+
+					refresh_tree_view(dialog, account_rows);
+				},
+			},
+			{
+				fieldname: "tip",
+				fieldtype: "HTML",
+				label: "Tip",
+				options: `
+					<div class="alert alert-success" role="alert">
+							Tip: Select report lines to view their accounts
+					</div>
+				`,
+				depends_on: has_selection ? "eval: false" : "eval: true",
+			},
+			{
+				fieldname: "tree_area",
+				fieldtype: "HTML",
+				label: "Chart of Accounts",
+				read_only: 1,
+				depends_on: "eval: doc.company",
+			},
+		],
+		primary_action_label: __("Done"),
+		primary_action() {
+			dialog.hide();
+		},
+	});
+
+	dialog.show();
+	refresh_tree_view(dialog, account_rows);
+}
+
+async function refresh_tree_view(dialog, account_rows) {
+	const missed = dialog.get_value("view_type") === "Missing Accounts";
+	const company = dialog.get_value("company");
+
+	const wrapper = dialog.get_field("tree_area").$wrapper;
+	wrapper.empty();
+
+	// get filtered accounts
+	const { message: filtered_accounts } = await frappe.call({
+		method: "erpnext.accounts.doctype.financial_report_template.financial_report_engine.get_filtered_accounts",
+		args: { company: company, account_rows: account_rows },
+	});
+
+	// render tree
+	const tree = new FilteredTree({
+		parent: wrapper,
+		label: company,
+		root_value: company,
+		method: "erpnext.accounts.doctype.financial_report_template.financial_report_engine.get_children_accounts",
+		args: { doctype: "Account", company: company, filtered_accounts: filtered_accounts, missed: missed },
+		toolbar: [],
+	});
+
+	tree.load_children(tree.root_node, true);
+}
+
+class FilteredTree extends frappe.ui.Tree {
+	render_children_of_all_nodes(data_list) {
+		data_list = this.get_filtered_data_list(data_list);
+		super.render_children_of_all_nodes(data_list);
+	}
+
+	get_filtered_data_list(data_list) {
+		let removed_nodes = new Set();
+
+		// Filter nodes with no data
+		data_list = data_list.filter((d) => {
+			if (d.data.length === 0) {
+				removed_nodes.add(d.parent);
+				return false;
+			}
+			return true;
+		});
+
+		// Remove references to removed nodes and iteratively remove empty parents
+		while (removed_nodes.size > 0) {
+			const current_removed = [...removed_nodes];
+			removed_nodes.clear();
+
+			data_list = data_list.filter((d) => {
+				d.data = d.data.filter((a) => !current_removed.includes(a.value));
+
+				if (d.data.length === 0) {
+					removed_nodes.add(d.parent);
+					return false;
+				}
+				return true;
+			});
+		}
+
+		return data_list;
+	}
+}
+
+function update_formula_label(frm, data_source) {
+	const grid = frm.fields_dict.rows.grid;
+	const field = grid.fields_map.calculation_formula;
+	if (!field) return;
+
+	const labels = {
+		"Account Data": "Account Filter",
+		"Custom API": "API Method Path",
+	};
+
+	grid.update_docfield_property(
+		"calculation_formula",
+		"label",
+		labels[data_source] || "Calculation Formula"
+	);
+}
+
+// FORMULA DESCRIPTION
+
+function update_formula_description(frm, data_source) {
+	if (!data_source) return;
+
+	let grid = frm.fields_dict.rows.grid;
+	let field = grid.fields_map.formula_description;
+	if (!field) return;
+
+	// Common CSS styles and elements
+	const container_style = `style="padding: var(--padding-md); border: 1px solid var(--border-color); border-radius: var(--border-radius); margin-top: var(--margin-sm);"`;
+	const title_style = `style="margin-top: 0; color: var(--text-color);"`;
+	const subtitle_style = `style="color: var(--text-color); margin-bottom: var(--margin-xs);"`;
+	const text_style = `style="margin-bottom: var(--margin-sm); color: var(--text-muted);"`;
+	const list_style = `style="margin-bottom: var(--margin-sm); color: var(--text-muted); font-size: 0.9em;"`;
+	const note_style = `style="margin-bottom: 0; color: var(--text-muted); font-size: 0.9em;"`;
+	const tip_style = `style="margin-bottom: 0; color: var(--text-color); font-size: 0.85em;"`;
+
+	let description_html = "";
+
+	if (data_source === "Account Data") {
+		description_html = `
+			<div ${container_style}>
+				<h5 ${title_style}>Account Filter Guide</h5>
+				<p ${text_style}>Specify which accounts to include in this line.</p>
+
+				<h6 ${subtitle_style}>Basic Examples:</h6>
+				<ul ${list_style}>
+					<li><code>["account_type", "=", "Cash"]</code> - All Cash accounts</li>
+					<li><code>["root_type", "in", ["Asset", "Liability"]]</code> - All Asset and Liability accounts</li>
+					<li><code>["account_category", "like", "Revenue"]</code> - Revenue accounts</li>
+				</ul>
+
+				<h6 ${subtitle_style}>Multiple Conditions (AND/OR):</h6>
+				<ul ${list_style}>
+					<li><code>{"and": [["root_type", "=", "Asset"], ["account_type", "=", "Cash"]]}</code></li>
+					<li><code>{"or": [["account_category", "like", "Revenue"], ["account_category", "like", "Income"]]}</code></li>
+				</ul>
+
+				<p ${note_style}><strong>Available operators:</strong> <code>=, !=, in, not in, like, not like, is</code></p>
+				<p ${tip_style}><strong>Multi-Company Tip:</strong> Use fields like <code>account_type</code>, <code>root_type</code>, and <code>account_category</code> for templates that work across multiple companies.</p>
+			</div>`;
+	} else if (data_source === "Calculated Amount") {
+		description_html = `
+			<div ${container_style}>
+				<h5 ${title_style}>Formula Guide</h5>
+				<p ${text_style}>Create calculations using reference codes from other lines.</p>
+
+				<h6 ${subtitle_style}>Basic Examples:</h6>
+				<ul ${list_style}>
+					<li><code>REV100 + REV200</code> - Add two revenue lines</li>
+					<li><code>ASSETS - LIABILITIES</code> - Calculate equity</li>
+					<li><code>REVENUE * 0.1</code> - 10% of revenue</li>
+				</ul>
+
+				<h6 ${subtitle_style}>Common Functions:</h6>
+				<ul ${list_style}>
+					<li><code>abs(value)</code> - Remove negative sign</li>
+					<li><code>round(value)</code> - Round to whole number</li>
+					<li><code>max(val1, val2)</code> - Larger of two values</li>
+					<li><code>min(val1, val2)</code> - Smaller of two values</li>
+				</ul>
+
+				<p ${note_style}><strong>Required:</strong> Use "Reference Code" from other rows in your formulas.</p>
+			</div>`;
+	} else if (data_source === "Custom API") {
+		description_html = `
+			<div ${container_style}>
+				<h5 ${title_style}>Custom API Setup</h5>
+				<p ${text_style}>Path to your custom method that returns financial data.</p>
+
+				<h6 ${subtitle_style}>Format:</h6>
+				<ul ${list_style}>
+					<li><code>erpnext.custom.financial_apis.get_custom_revenue</code></li>
+					<li><code>my_app.financial_reports.get_kpi_data</code></li>
+				</ul>
+
+				<h6 ${subtitle_style}>Return Format:</h6>
+				<p ${text_style}>Numbers for each period: <code>[1000.0, 1200.0, 1150.0]</code></p>
+			</div>`;
+	} else if (data_source === "Blank Line") {
+		description_html = `
+			<div ${container_style}>
+				<h5 ${title_style}>Blank Line</h5>
+				<p ${text_style}>Adds empty space for better visual separation.</p>
+
+				<h6 ${subtitle_style}>Use For:</h6>
+				<ul ${list_style}>
+					<li>Separating major sections</li>
+					<li>Adding space before totals</li>
+				</ul>
+
+				<p ${note_style}><strong>Note:</strong> No formula needed - creates visual spacing only.</p>
+			</div>`;
+	} else if (data_source === "Column Break") {
+		description_html = `
+			<div ${container_style}>
+				<h5 ${title_style}>Column Break</h5>
+				<p ${text_style}>Creates a visual break for side-by-side layout.</p>
+
+				<h6 ${subtitle_style}>Use For:</h6>
+				<ul ${list_style}>
+					<li>Horizontal P&L statements</li>
+					<li>Side-by-side Balance Sheet sections</li>
+				</ul>
+
+				<p ${note_style}><strong>Note:</strong> No formula needed - this is for formatting only.</p>
+			</div>`;
+	} else if (data_source === "Section Break") {
+		description_html = `
+			<div ${container_style}>
+				<h5 ${title_style}>Section Break</h5>
+				<p ${text_style}>Creates a visual break for separating different sections.</p>
+
+				<h6 ${subtitle_style}>Use For:</h6>
+				<ul ${list_style}>
+					<li>Separating major sections in a report - say trading & profit and loss</li>
+					<li>Improving readability by adding space</li>
+				</ul>
+
+				<p ${note_style}><strong>Note:</strong> No formula needed - this is for formatting only.</p>
+			</div>`;
+	}
+
+	grid.update_docfield_property("formula_description", "options", description_html);
+}

erpnext/accounts/doctype/financial_report_template/financial_report_template.json

@@ -0,0 +1,102 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "autoname": "field:template_name",
+ "creation": "2025-08-02 04:44:15.184541",
+ "doctype": "DocType",
+ "engine": "InnoDB",
+ "field_order": [
+  "template_name",
+  "report_type",
+  "module",
+  "column_break_lvnq",
+  "disabled",
+  "section_break_fvlw",
+  "rows"
+ ],
+ "fields": [
+  {
+   "description": "Descriptive name for your template (e.g., 'Standard P&L', 'Detailed Balance Sheet')",
+   "fieldname": "template_name",
+   "fieldtype": "Data",
+   "in_list_view": 1,
+   "label": "Template Name",
+   "reqd": 1,
+   "unique": 1
+  },
+  {
+   "description": "Type of financial statement this template generates",
+   "fieldname": "report_type",
+   "fieldtype": "Select",
+   "in_list_view": 1,
+   "in_standard_filter": 1,
+   "label": "Report Type",
+   "options": "\nProfit and Loss Statement\nBalance Sheet\nCash Flow\nCustom Financial Statement"
+  },
+  {
+   "depends_on": "eval:frappe.boot.developer_mode",
+   "fieldname": "module",
+   "fieldtype": "Link",
+   "label": "Module (for Export)",
+   "options": "Module Def"
+  },
+  {
+   "fieldname": "column_break_lvnq",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "section_break_fvlw",
+   "fieldtype": "Section Break"
+  },
+  {
+   "allow_bulk_edit": 1,
+   "fieldname": "rows",
+   "fieldtype": "Table",
+   "label": "Report Line Items",
+   "options": "Financial Report Row"
+  },
+  {
+   "default": "0",
+   "description": "Disable template to prevent use in reports",
+   "fieldname": "disabled",
+   "fieldtype": "Check",
+   "label": "Disabled"
+  }
+ ],
+ "grid_page_length": 50,
+ "index_web_pages_for_search": 1,
+ "links": [],
+ "modified": "2025-11-14 00:11:03.508139",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Financial Report Template",
+ "naming_rule": "By fieldname",
+ "owner": "Administrator",
+ "permissions": [
+  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "Accounts Manager",
+   "share": 1,
+   "write": 1
+  },
+  {
+   "read": 1,
+   "role": "Accounts User"
+  },
+  {
+   "read": 1,
+   "role": "Auditor"
+  }
+ ],
+ "row_format": "Dynamic",
+ "sort_field": "creation",
+ "sort_order": "DESC",
+ "states": [],
+ "title_field": "template_name"
+}

erpnext/accounts/doctype/financial_report_template/financial_report_template.py

@@ -0,0 +1,179 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import os
+import shutil
+
+import frappe
+from frappe import _
+from frappe.model.document import Document
+
+from erpnext.accounts.doctype.account_category.account_category import import_account_categories
+from erpnext.accounts.doctype.financial_report_template.financial_report_validation import TemplateValidator
+
+
+class FinancialReportTemplate(Document):
+	# begin: auto-generated types
+	# This code is auto-generated. Do not modify anything in this block.
+
+	from typing import TYPE_CHECKING
+
+	if TYPE_CHECKING:
+		from frappe.types import DF
+
+		from erpnext.accounts.doctype.financial_report_row.financial_report_row import FinancialReportRow
+
+		disabled: DF.Check
+		module: DF.Link | None
+		report_type: DF.Literal[
+			"", "Profit and Loss Statement", "Balance Sheet", "Cash Flow", "Custom Financial Statement"
+		]
+		rows: DF.Table[FinancialReportRow]
+		template_name: DF.Data
+	# end: auto-generated types
+
+	def validate(self):
+		validator = TemplateValidator(self)
+		result = validator.validate()
+		result.notify_user()
+
+	def on_update(self):
+		self._export_template()
+
+	def on_trash(self):
+		self._delete_template()
+
+	def _export_template(self):
+		from frappe.modules.utils import export_module_json
+
+		if not self.module:
+			return
+
+		export_module_json(self, True, self.module)
+		self._export_account_categories()
+
+	def _delete_template(self):
+		if not self.module or not frappe.conf.developer_mode:
+			return
+
+		module_path = frappe.get_module_path(self.module)
+		dir_path = os.path.join(module_path, "financial_report_template", frappe.scrub(self.name))
+
+		shutil.rmtree(dir_path, ignore_errors=True)
+
+	def _export_account_categories(self):
+		import json
+
+		from erpnext.accounts.doctype.financial_report_template.financial_report_engine import (
+			FormulaFieldExtractor,
+		)
+
+		if not self.module or not frappe.conf.developer_mode or frappe.flags.in_import:
+			return
+
+		# Extract category from rows
+		extractor = FormulaFieldExtractor(
+			field_name="account_category", exclude_operators=["like", "not like"]
+		)
+		account_data_rows = [row for row in self.rows if row.data_source == "Account Data"]
+		category_names = extractor.extract_from_rows(account_data_rows)
+
+		if not category_names:
+			return
+
+		# Get path
+		module_path = frappe.get_module_path(self.module)
+		categories_file = os.path.join(module_path, "financial_report_template", "account_categories.json")
+
+		# Load existing categories
+		existing_categories = {}
+		if os.path.exists(categories_file):
+			try:
+				with open(categories_file) as f:
+					existing_data = json.load(f)
+					existing_categories = {cat["account_category_name"]: cat for cat in existing_data}
+			except (json.JSONDecodeError, KeyError):
+				pass  # Create new file
+
+		# Fetch categories from database
+		if category_names:
+			db_categories = frappe.get_all(
+				"Account Category",
+				filters={"account_category_name": ["in", list(category_names)]},
+				fields=["account_category_name", "description"],
+			)
+
+			for cat in db_categories:
+				existing_categories[cat["account_category_name"]] = cat
+
+		# Sort by category name
+		sorted_categories = sorted(existing_categories.values(), key=lambda x: x["account_category_name"])
+
+		# Write to file
+		os.makedirs(os.path.dirname(categories_file), exist_ok=True)
+		with open(categories_file, "w") as f:
+			json.dump(sorted_categories, f, indent=2)
+
+
+def sync_financial_report_templates(chart_of_accounts=None, existing_company=None):
+	from erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts import get_chart
+
+	# If COA is being created for an existing company,
+	# skip syncing templates as they are likely already present
+	if existing_company:
+		return
+
+	# Allow regional templates to completely override ERPNext
+	# templates based on the chart of accounts selected
+	disable_default_financial_report_template = False
+	if chart_of_accounts:
+		coa = get_chart(chart_of_accounts)
+		if coa.get("disable_default_financial_report_template", False):
+			disable_default_financial_report_template = True
+
+	installed_apps = frappe.get_installed_apps()
+
+	for app in installed_apps:
+		if disable_default_financial_report_template and app == "erpnext":
+			continue
+
+		_sync_templates_for(app)
+
+
+def _sync_templates_for(app_name):
+	templates = []
+
+	for module_name in frappe.local.app_modules.get(app_name) or []:
+		module_path = frappe.get_module_path(module_name)
+		template_path = os.path.join(module_path, "financial_report_template")
+
+		if not os.path.isdir(template_path):
+			continue
+
+		import_account_categories(template_path)
+
+		for template_dir in os.listdir(template_path):
+			json_file = os.path.join(template_path, template_dir, f"{template_dir}.json")
+			if os.path.isfile(json_file):
+				templates.append(json_file)
+
+	if not templates:
+		return
+
+	# ensure files are not exported
+	frappe.flags.in_import = True
+
+	for template_path in templates:
+		with open(template_path) as f:
+			template_data = frappe._dict(frappe.parse_json(f.read()))
+
+		template_name = template_data.get("name")
+
+		if not frappe.db.exists("Financial Report Template", template_name):
+			doc = frappe.get_doc(template_data)
+			doc.flags.ignore_mandatory = True
+			doc.flags.ignore_permissions = True
+			doc.flags.ignore_validate = True
+			doc.insert()
+
+	frappe.flags.in_import = False

erpnext/accounts/doctype/financial_report_template/financial_report_validation.py

@@ -0,0 +1,545 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import ast
+import json
+import re
+from abc import ABC, abstractmethod
+from dataclasses import dataclass, field
+from enum import Enum
+from typing import Any, ClassVar
+
+import frappe
+from frappe import _
+from frappe.database.operator_map import OPERATOR_MAP
+from frappe.database.query import SQLFunctionParser
+
+
+@dataclass
+class ValidationIssue:
+	"""Represents a single validation issue"""
+
+	message: str
+	row_idx: int | None = None
+	field: str | None = None
+	details: dict[str, Any] = None
+
+	def __post_init__(self):
+		if self.details is None:
+			self.details = {}
+
+	def __str__(self) -> str:
+		prefix = f"Row {self.row_idx}: " if self.row_idx else ""
+		field_info = f"[{self.field}] " if self.field else ""
+		message = f"{prefix}{field_info}{self.message}"
+		return _(message)
+
+
+@dataclass
+class ValidationResult:
+	issues: list[ValidationIssue] = field(default_factory=list)
+	warnings: list[ValidationIssue] = field(default_factory=list)
+
+	@property
+	def is_valid(self) -> bool:
+		return len(self.issues) == 0
+
+	@property
+	def has_warnings(self) -> bool:
+		return len(self.warnings) > 0
+
+	@property
+	def error_count(self) -> int:
+		return len(self.issues)
+
+	@property
+	def warning_count(self) -> int:
+		return len(self.warnings)
+
+	def merge(self, other: "ValidationResult") -> "ValidationResult":
+		self.issues.extend(other.issues)
+		self.warnings.extend(other.warnings)
+		return self
+
+	def add_error(self, issue: ValidationIssue) -> None:
+		"""Add a critical error that prevents functionality"""
+		self.issues.append(issue)
+
+	def add_warning(self, issue: ValidationIssue) -> None:
+		"""Add a warning for recommendatory validation"""
+		self.warnings.append(issue)
+
+	def notify_user(self) -> None:
+		warnings = "<br><br>".join(str(w) for w in self.warnings)
+		errors = "<br><br>".join(str(e) for e in self.issues)
+
+		if warnings:
+			frappe.msgprint(warnings, title=_("Warnings"), indicator="orange")
+
+		if errors:
+			frappe.throw(errors, title=_("Errors"))
+
+
+class TemplateValidator:
+	"""Main validator that orchestrates all validations"""
+
+	def __init__(self, template):
+		self.template = template
+		self.validators = [
+			TemplateStructureValidator(),
+			DependencyValidator(template),
+		]
+		self.formula_validator = FormulaValidator(template)
+
+	def validate(self) -> ValidationResult:
+		result = ValidationResult([])
+
+		# Run template-level validators
+		for validator in self.validators:
+			result.merge(validator.validate(self.template))
+
+		# Run row-level validations
+		account_fields = {field.fieldname for field in frappe.get_meta("Account").fields}
+		for row in self.template.rows:
+			result.merge(self.formula_validator.validate(row, account_fields))
+
+		return result
+
+
+class Validator(ABC):
+	@abstractmethod
+	def validate(self, context: Any) -> ValidationResult:
+		pass
+
+
+class TemplateStructureValidator(Validator):
+	def validate(self, template) -> ValidationResult:
+		result = ValidationResult()
+
+		result.merge(self._validate_reference_codes(template))
+		result.merge(self._validate_required_fields(template))
+
+		return result
+
+	def _validate_reference_codes(self, template) -> ValidationResult:
+		result = ValidationResult()
+		used_codes = set()
+
+		for row in template.rows:
+			if not row.reference_code:
+				continue
+
+			ref_code = row.reference_code.strip()
+
+			# Check format
+			if not re.match(r"^[A-Za-z][A-Za-z0-9_-]*$", ref_code):
+				result.add_error(
+					ValidationIssue(
+						message=f"Invalid line reference format: '{ref_code}'. Must start with letter and contain only letters, numbers, underscores, and hyphens",
+						row_idx=row.idx,
+					)
+				)
+
+			# Check uniqueness
+			if ref_code in used_codes:
+				result.add_error(
+					ValidationIssue(
+						message=f"Duplicate line reference: '{ref_code}'",
+						row_idx=row.idx,
+					)
+				)
+			used_codes.add(ref_code)
+
+		return result
+
+	def _validate_required_fields(self, template) -> ValidationResult:
+		result = ValidationResult()
+
+		for row in template.rows:
+			# Balance type required
+			if row.data_source == "Account Data" and not row.balance_type:
+				result.add_error(
+					ValidationIssue(
+						message="Balance Type is required for Account Data",
+						row_idx=row.idx,
+					)
+				)
+
+			# Calculation formula required
+			if row.data_source in ["Account Data", "Calculated Amount", "Custom API"]:
+				if not row.calculation_formula:
+					result.add_error(
+						ValidationIssue(
+							message=f"Formula is required for {row.data_source}",
+							row_idx=row.idx,
+						)
+					)
+
+		return result
+
+
+class DependencyValidator(Validator):
+	def __init__(self, template):
+		self.template = template
+		self.dependencies = self._build_dependency_graph()
+
+	def validate(self, context=None) -> ValidationResult:
+		result = ValidationResult()
+
+		result.merge(self._validate_circular_dependencies())
+		result.merge(self._validate_missing_dependencies())
+
+		return result
+
+	def _build_dependency_graph(self) -> dict[str, list[str]]:
+		graph = {}
+		available_codes = {row.reference_code for row in self.template.rows if row.reference_code}
+
+		for row in self.template.rows:
+			if row.reference_code and row.data_source == "Calculated Amount" and row.calculation_formula:
+				deps = extract_reference_codes_from_formula(row.calculation_formula, list(available_codes))
+				if deps:
+					graph[row.reference_code] = deps
+
+		return graph
+
+	def _validate_circular_dependencies(self) -> ValidationResult:
+		"""
+		Efficient cycle detection using DFS (Depth-First Search) with three-color algorithm:
+		- WHITE (0): unvisited node
+		- GRAY (1): currently being processed (on recursion stack)
+		- BLACK (2): fully processed
+
+		Example cycle detection:
+		A → B → C → A (cycle detected when A is GRAY and visited again)
+		"""
+		result = ValidationResult()
+		WHITE, GRAY, BLACK = 0, 1, 2
+		colors = {node: WHITE for node in self.dependencies}
+
+		def dfs(node, path):
+			if node not in colors:
+				return  # External dependency
+
+			if colors[node] == GRAY:
+				# Found cycle
+				cycle_start = path.index(node)
+				cycle = [*path[cycle_start:], node]
+				result.add_error(
+					ValidationIssue(
+						message=f"Circular dependency detected: {' → '.join(cycle)}",
+					)
+				)
+				return
+
+			if colors[node] == BLACK:
+				return  # Already processed
+
+			colors[node] = GRAY
+			path.append(node)
+
+			for neighbor in self.dependencies.get(node, []):
+				dfs(neighbor, path.copy())
+
+			colors[node] = BLACK
+
+		for node in self.dependencies:
+			if colors[node] == WHITE:
+				dfs(node, [])
+
+		return result
+
+	def _validate_missing_dependencies(self) -> ValidationResult:
+		available = {row.reference_code for row in self.template.rows if row.reference_code}
+		result = ValidationResult()
+
+		for ref_code, deps in self.dependencies.items():
+			undefined = [d for d in deps if d not in available]
+			if undefined:
+				row_idx = self._get_row_idx(ref_code)
+				result.add_error(
+					ValidationIssue(
+						message=f"Line References undefined in Formula: {', '.join(undefined)}",
+						row_idx=row_idx,
+					)
+				)
+
+		return result
+
+	def _get_row_idx(self, reference_code: str) -> int | None:
+		for row in self.template.rows:
+			if row.reference_code == reference_code:
+				return row.idx
+		return None
+
+
+class CalculationFormulaValidator(Validator):
+	"""Validates calculation formulas used in Calculated Amount rows"""
+
+	def __init__(self, reference_codes: set[str]):
+		self.reference_codes = reference_codes
+
+	def validate(self, row) -> ValidationResult:
+		"""Validate calculation formula for a single row"""
+		result = ValidationResult()
+
+		if row.data_source != "Calculated Amount":
+			return result
+
+		if not row.calculation_formula:
+			result.add_error(
+				ValidationIssue(
+					message="Formula is required for Calculated Amount",
+					row_idx=row.idx,
+					field="Formula",
+				)
+			)
+			return result
+
+		formula = self._preprocess_formula(row.calculation_formula)
+		row.calculation_formula = formula
+
+		# Check parentheses
+		if not self._are_parentheses_balanced(formula):
+			result.add_error(
+				ValidationIssue(
+					message="Formula has unbalanced parentheses",
+					row_idx=row.idx,
+				)
+			)
+			return result
+
+		# Check self-reference
+		available_codes = list(self.reference_codes)
+		refs = extract_reference_codes_from_formula(formula, available_codes)
+		if row.reference_code and row.reference_code in refs:
+			result.add_error(
+				ValidationIssue(
+					message=f"Formula references itself ('{row.reference_code}')",
+					row_idx=row.idx,
+				)
+			)
+
+		# Check undefined references
+		undefined = set(refs) - set(available_codes)
+		if undefined:
+			result.add_error(
+				ValidationIssue(
+					message=f"Formula references undefined codes: {', '.join(undefined)}",
+					row_idx=row.idx,
+				)
+			)
+
+		# Try to evaluate with dummy values
+		eval_error = self._test_formula_evaluation(formula, available_codes)
+		if eval_error:
+			result.add_error(
+				ValidationIssue(
+					message=f"Formula evaluation error: {eval_error}",
+					row_idx=row.idx,
+				)
+			)
+
+		return result
+
+	def _preprocess_formula(self, formula: str) -> str:
+		if not formula or not isinstance(formula, str):
+			return ""
+
+		return formula.strip()
+
+	@staticmethod
+	def _are_parentheses_balanced(formula: str) -> bool:
+		return formula.count("(") == formula.count(")")
+
+	def _test_formula_evaluation(self, formula: str, available_codes: list[str]) -> str | None:
+		try:
+			context = {code: 1.0 for code in available_codes}
+			context.update(
+				{
+					"abs": abs,
+					"round": round,
+					"min": min,
+					"max": max,
+					"sum": sum,
+					"sqrt": lambda x: x**0.5,
+					"pow": pow,
+					"ceil": lambda x: int(x) + (1 if x % 1 else 0),
+					"floor": lambda x: int(x),
+				}
+			)
+
+			result = frappe.safe_eval(formula, eval_globals=None, eval_locals=context)
+
+			if not isinstance(result, (int, float)):  # noqa: UP038
+				return f"Formula must return a numeric value, got {type(result).__name__}"
+
+			return None
+		except Exception as e:
+			return str(e)
+
+
+class AccountFilterValidator(Validator):
+	"""Validates account filter expressions used in Account Data rows"""
+
+	def __init__(self, account_fields: set | None = None):
+		self.account_fields = account_fields or set(frappe.get_meta("Account")._valid_columns)
+
+	def validate(self, row) -> ValidationResult:
+		result = ValidationResult()
+
+		if row.data_source != "Account Data":
+			return result
+
+		if not row.calculation_formula:
+			result.add_error(
+				ValidationIssue(
+					message="Account filter is required for Account Data",
+					row_idx=row.idx,
+					field="Formula",
+				)
+			)
+			return result
+
+		try:
+			filter_config = json.loads(row.calculation_formula)
+			error = self._validate_filter_structure(filter_config, self.account_fields)
+
+			if error:
+				result.add_error(
+					ValidationIssue(
+						message=error,
+						row_idx=row.idx,
+						field="Account Filter",
+					)
+				)
+
+		except json.JSONDecodeError as e:
+			result.add_error(
+				ValidationIssue(
+					message=f"Invalid JSON format: {e!s}",
+					row_idx=row.idx,
+					field="Account Filter",
+				)
+			)
+
+		return result
+
+	def _validate_filter_structure(self, filter_config, account_fields: set) -> str | None:
+		# simple condition: [field, operator, value]
+		if isinstance(filter_config, list):
+			if len(filter_config) != 3:
+				return "Filter must be [field, operator, value]"
+
+			field, operator, value = filter_config
+
+			if not isinstance(field, str) or not isinstance(operator, str):
+				return "Field and operator must be strings"
+
+			if field not in account_fields:
+				return f"Field '{field}' is not a valid account field"
+
+			if operator.casefold() not in OPERATOR_MAP:
+				return f"Invalid operator '{operator}'"
+
+			if operator in ["in", "not in"] and not isinstance(value, list):
+				return f"Operator '{operator}' requires a list value"
+
+		# logical condition: {"and": [condition1, condition2]}
+		elif isinstance(filter_config, dict):
+			if len(filter_config) != 1:
+				return "Logical condition must have exactly one operator"
+
+			op = next(iter(filter_config.keys())).lower()
+			if op not in ["and", "or"]:
+				return "Logical operators must be 'and' or 'or'"
+
+			conditions = filter_config[next(iter(filter_config.keys()))]
+			if not isinstance(conditions, list) or len(conditions) < 1:
+				return "Logical conditions need at least 1 sub-condition"
+
+			# recursive
+			for condition in conditions:
+				error = self._validate_filter_structure(condition, account_fields)
+				if error:
+					return error
+		else:
+			return "Filter must be a list or dict"
+
+		return None
+
+
+class FormulaValidator(Validator):
+	def __init__(self, template):
+		self.template = template
+		reference_codes = {row.reference_code for row in template.rows if row.reference_code}
+		self.calculation_validator = CalculationFormulaValidator(reference_codes)
+		self.account_filter_validator = AccountFilterValidator()
+
+	def validate(self, row, account_fields: set) -> ValidationResult:
+		result = ValidationResult()
+
+		if not row.calculation_formula:
+			return result
+
+		if row.data_source == "Calculated Amount":
+			return self.calculation_validator.validate(row)
+
+		elif row.data_source == "Account Data":
+			# Update account fields if provided
+			if account_fields:
+				self.account_filter_validator.account_fields = account_fields
+			return self.account_filter_validator.validate(row)
+
+		elif row.data_source == "Custom API":
+			result.merge(self._validate_custom_api(row))
+
+		return result
+
+	def _validate_custom_api(self, row) -> ValidationResult:
+		result = ValidationResult()
+		api_path = row.calculation_formula
+
+		if "." not in api_path:
+			result.add_error(
+				ValidationIssue(
+					message="Custom API path should be in format: app.module.method",
+					row_idx=row.idx,
+					field="Formula",
+				)
+			)
+			return result
+
+		# Method exists?
+		try:
+			module_path, method_name = api_path.rsplit(".", 1)
+			module = frappe.get_module(module_path)
+
+			if not hasattr(module, method_name):
+				result.add_error(
+					ValidationIssue(
+						message=f"Method '{method_name}' not found in module '{module_path}' (might be environment-specific)",
+						row_idx=row.idx,
+						field="Formula",
+					)
+				)
+		except Exception as e:
+			result.add_error(
+				ValidationIssue(
+					message=f"Could not validate API path: {e!s}",
+					row_idx=row.idx,
+					field="Formula",
+				)
+			)
+
+		return result
+
+
+def extract_reference_codes_from_formula(formula: str, available_codes: list[str]) -> list[str]:
+	found_codes = []
+	for code in available_codes:
+		# Match complete words only to avoid partial matches
+		pattern = r"\b" + re.escape(code) + r"\b"
+		if re.search(pattern, formula):
+			found_codes.append(code)
+	return found_codes

erpnext/accounts/doctype/financial_report_template/test_financial_report_template.py

@@ -0,0 +1,79 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe.tests import IntegrationTestCase
+from frappe.tests.utils import make_test_records
+
+# On IntegrationTestCase, the doctype test records and all
+# link-field test record dependencies are recursively loaded
+# Use these module variables to add/remove to/from that list
+EXTRA_TEST_RECORD_DEPENDENCIES = []  # eg. ["User"]
+IGNORE_TEST_RECORD_DEPENDENCIES = []  # eg. ["User"]
+
+
+class TestFinancialReportTemplate(IntegrationTestCase):
+	pass
+
+
+class FinancialReportTemplateTestCase(IntegrationTestCase):
+	"""Utility class with common setup and helper methods for all test classes"""
+
+	@classmethod
+	def setUpClass(cls):
+		"""Set up test data"""
+		make_test_records("Company")
+		make_test_records("Fiscal Year")
+		cls.create_test_template()
+
+	@classmethod
+	def create_test_template(cls):
+		"""Create a test financial report template"""
+		if not frappe.db.exists("Financial Report Template", "Test P&L Template"):
+			template = frappe.get_doc(
+				{
+					"doctype": "Financial Report Template",
+					"template_name": "Test P&L Template",
+					"report_type": "Profit and Loss Statement",
+					"rows": [
+						{
+							"reference_code": "INC001",
+							"display_name": "Income",
+							"indentation_level": 0,
+							"data_source": "Account Data",
+							"balance_type": "Closing Balance",
+							"bold_text": 1,
+							"calculation_formula": '["root_type", "=", "Income"]',
+						},
+						{
+							"reference_code": "EXP001",
+							"display_name": "Expenses",
+							"indentation_level": 0,
+							"data_source": "Account Data",
+							"balance_type": "Closing Balance",
+							"bold_text": 1,
+							"calculation_formula": '["root_type", "=", "Expense"]',
+						},
+						{
+							"reference_code": "NET001",
+							"display_name": "Net Profit/Loss",
+							"indentation_level": 0,
+							"data_source": "Calculated Amount",
+							"bold_text": 1,
+							"calculation_formula": "INC001 - EXP001",
+						},
+					],
+				}
+			)
+			template.insert()
+
+		cls.test_template = frappe.get_doc("Financial Report Template", "Test P&L Template")
+
+	@staticmethod
+	def create_test_template_with_rows(rows_data):
+		"""Helper method to create test template with specific rows"""
+		template_name = f"Test Template {frappe.generate_hash()[:8]}"
+		template = frappe.get_doc(
+			{"doctype": "Financial Report Template", "template_name": template_name, "rows": rows_data}
+		)
+		return template

erpnext/accounts/financial_report_template/account_categories.json

@@ -0,0 +1,118 @@
+[
+  {
+    "account_category_name": "Cash and Cash Equivalents",
+    "description": "Cash on hand, demand deposits, and short-term highly liquid investments readily convertible to cash with original maturities of three months or less. Examples: Cash in hand, bank current accounts, money market funds, treasury bills \u22643 months."
+  },
+  {
+    "account_category_name": "Cost of Goods Sold",
+    "description": "Direct costs attributable to cost of goods sold. Examples: Raw materials, stock in trade."
+  },
+  {
+    "account_category_name": "Current Tax Liabilities",
+    "description": "Income tax obligations for current and prior periods. Examples: Provision for income tax, advance tax paid, tax deducted at source."
+  },
+  {
+    "account_category_name": "Finance Costs",
+    "description": "Interest and financing-related expenses. Examples: Interest on borrowings, bank charges, lease interest, foreign exchange losses."
+  },
+  {
+    "account_category_name": "Intangible Assets",
+    "description": "Identifiable non-monetary assets without physical substance. Examples: Software, patents, trademarks, licenses, development costs."
+  },
+  {
+    "account_category_name": "Investment Income",
+    "description": "Returns generated from financial investments and cash management. Examples: Interest income, dividend income, rental income, fair value gains."
+  },
+  {
+    "account_category_name": "Long-term Borrowings",
+    "description": "Interest-bearing debt obligations with maturity beyond one year. Examples: Term loans, bonds, debentures, mortgages."
+  },
+  {
+    "account_category_name": "Long-term Investments",
+    "description": "Investments held for strategic purposes or extended periods. Examples: Equity investments, bonds, associates, joint ventures, deposits."
+  },
+  {
+    "account_category_name": "Long-term Provisions",
+    "description": "Present obligations beyond one year with uncertain timing/amount. Examples: Asset retirement obligations, environmental remediation, legal settlements."
+  },
+  {
+    "account_category_name": "Operating Expenses",
+    "description": "Costs incurred in ordinary business operations excluding direct costs. Examples: Selling expenses, administrative costs, marketing, utilities, rent."
+  },
+  {
+    "account_category_name": "Other Current Assets",
+    "description": "Current assets not classified elsewhere including prepaid expenses and advances. Examples: Prepaid insurance, prepaid rent, advance to suppliers, security deposits recoverable within one year."
+  },
+  {
+    "account_category_name": "Other Current Liabilities",
+    "description": "Short-term obligations not classified elsewhere. Examples: Accrued expenses, statutory liabilities, employee payables."
+  },
+  {
+    "account_category_name": "Other Direct Costs",
+    "description": "Direct costs excluding cost of goods sold. Examples: Direct labor, manufacturing overhead, freight inward."
+  },
+  {
+    "account_category_name": "Other Non-current Assets",
+    "description": "Long-term assets not classified elsewhere. Examples: Security deposits, long-term prepayments, advances for capital goods."
+  },
+  {
+    "account_category_name": "Other Non-current Liabilities",
+    "description": "Long-term obligations not classified elsewhere. Examples: Long-term deposits, deferred income, government grants."
+  },
+  {
+    "account_category_name": "Other Operating Income",
+    "description": "Incidental income related to business operations but not core revenue. Examples: Scrap sales, government grants, insurance claims, foreign exchange gains."
+  },
+  {
+    "account_category_name": "Other Payables",
+    "description": "Non-trade payables and obligations to parties other than suppliers. Examples: Employee payables, accrued expenses, customer advances, security deposits received."
+  },
+  {
+    "account_category_name": "Other Receivables",
+    "description": "Non-trade amounts due to the entity excluding financing arrangements. Examples: Employee advances, insurance claims, tax refunds, deposits recoverable."
+  },
+  {
+    "account_category_name": "Reserves and Surplus",
+    "description": "Accumulated profits and other reserves created from profits or share premium. Examples: General reserves, retained earnings, statutory reserves, share premium."
+  },
+  {
+    "account_category_name": "Revenue from Operations",
+    "description": "Income from primary business activities in ordinary course. Examples: Sales of goods, service revenue, commission income, royalty income."
+  },
+  {
+    "account_category_name": "Share Capital",
+    "description": "Nominal value of issued and paid-up equity shares. Examples: Common stock, ordinary shares, preference shares."
+  },
+  {
+    "account_category_name": "Short-term Borrowings",
+    "description": "Interest-bearing debt obligations due within one year. Examples: Bank overdrafts, short-term loans, current portion of long-term debt."
+  },
+  {
+    "account_category_name": "Short-term Investments",
+    "description": "Financial instruments held for short-term investment purposes, readily convertible to cash. Examples: Marketable securities, fixed deposits >3 months, mutual funds."
+  },
+  {
+    "account_category_name": "Short-term Provisions",
+    "description": "Present obligations due within one year with uncertain timing or amount. Examples: Warranty provisions, legal claims, restructuring costs."
+  },
+  {
+    "account_category_name": "Stock Assets",
+    "description": "Inventory and stock-related assets including raw materials, work in progress, finished goods, and stock in trade. Examples: Raw materials, finished goods, trading merchandise, consumables."
+  },
+  {
+    "account_category_name": "Tangible Assets",
+    "description": "Physical assets used in business operations including property, plant, and equipment. Examples: Land, buildings, machinery, equipment, vehicles, furniture, capital work in progress."
+  },
+  {
+    "account_category_name": "Tax Expense",
+    "description": "Current and deferred income tax obligations. Examples: Current tax provision, deferred tax expense, withholding taxes."
+  },
+  {
+    "account_category_name": "Trade Payables",
+    "description": "Amounts owed to suppliers. Examples: Supplier invoices, accrued purchases, bills payable."
+  },
+  {
+    "account_category_name": "Trade Receivables",
+    "description": "Amounts due from customers for goods sold or services provided in ordinary course of business. Examples: Accounts receivable, notes receivable from customers, unbilled revenue."
+  }
+]

erpnext/accounts/financial_report_template/horizontal_balance_sheet_(columnar)/horizontal_balance_sheet_(columnar).json

@@ -0,0 +1,993 @@
+{
+ "creation": "2025-09-07 07:24:40.762641",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Financial Report Template",
+ "idx": 0,
+ "modified": "2025-10-15 03:12:19.165699",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Horizontal Balance Sheet (Columnar)",
+ "owner": "Administrator",
+ "report_type": "Balance Sheet",
+ "rows": [
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "data_source": "Section Break",
+   "display_name": "",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "data_source": "Column Break",
+   "display_name": "Equity & Liabilities",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "data_source": "Blank Line",
+   "display_name": "Capital & Reserves",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "CAPITAL_HEADER",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Share Capital\"]",
+   "data_source": "Account Data",
+   "display_name": "Share Capital",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_SHARE_CAPITAL",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "{\"and\":[[\"account_category\",\"=\",\"Reserves and Surplus\"],[\"account_name\",\"not like\",\"%Retained Earnings%\"]]}",
+   "data_source": "Account Data",
+   "display_name": "Reserves & Surplus",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_RESERVES",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "{\"and\":[[\"account_name\",\"like\",\"%Retained Earnings%\"],[\"account_category\",\"=\",\"Reserves and Surplus\"]]}",
+   "data_source": "Account Data",
+   "display_name": "Retained Earnings",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_RETAINED_EARNINGS",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "L_SHARE_CAPITAL + L_RESERVES + L_RETAINED_EARNINGS",
+   "data_source": "Calculated Amount",
+   "display_name": "Total Capital & Reserves",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 1,
+   "reference_code": "L_TOTAL_EQUITY",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "data_source": "Blank Line",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "data_source": "Blank Line",
+   "display_name": "Non-Current Liabilities",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "NCL_HEADER",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "{\"and\": [[\"account_category\", \"=\", \"Long-term Borrowings\"], [\"account_name\", \"not like\", \"Unsecured\"]]}",
+   "data_source": "Account Data",
+   "display_name": "Secured Loans",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_SECURED_LOANS",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "{\"and\": [[\"account_category\", \"=\", \"Long-term Borrowings\"], [\"account_name\", \"like\", \"Unsecured\"]]}",
+   "data_source": "Account Data",
+   "display_name": "Unsecured Loans",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_UNSECURED_LOANS",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Long-term Provisions\"]",
+   "data_source": "Account Data",
+   "display_name": "Long-term Provisions",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_LT_PROVISIONS",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Other Non-current Liabilities\"]",
+   "data_source": "Account Data",
+   "display_name": "Other Non-current Liabilities",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_OTHER_NCL",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "L_SECURED_LOANS + L_UNSECURED_LOANS + L_LT_PROVISIONS + L_OTHER_NCL",
+   "data_source": "Calculated Amount",
+   "display_name": "Total Non-current Liabilities",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 1,
+   "reference_code": "L_TOTAL_NCL",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "data_source": "Blank Line",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "data_source": "Blank Line",
+   "display_name": "Current Liabilities",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "CL_HEADER",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Short-term Borrowings\"]",
+   "data_source": "Account Data",
+   "display_name": "Short-term Borrowings",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_ST_BORROWINGS",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Trade Payables\"]",
+   "data_source": "Account Data",
+   "display_name": "Trade Payables",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_TRADE_PAYABLES",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Other Payables\"]",
+   "data_source": "Account Data",
+   "display_name": "Other Payables",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_OTHER_PAYABLES",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Current Tax Liabilities\"]",
+   "data_source": "Account Data",
+   "display_name": "Current Tax Liabilities",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_TAX_LIABILITIES",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Short-term Provisions\"]",
+   "data_source": "Account Data",
+   "display_name": "Short-term Provisions",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_PROVISIONS",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Other Current Liabilities\"]",
+   "data_source": "Account Data",
+   "display_name": "Other Current Liabilities",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_OTHER_CL",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "L_ST_BORROWINGS + L_TRADE_PAYABLES + L_OTHER_PAYABLES + L_TAX_LIABILITIES + L_PROVISIONS + L_OTHER_CL",
+   "data_source": "Calculated Amount",
+   "display_name": "Total Current Liabilities",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 1,
+   "reference_code": "L_TOTAL_CL",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "data_source": "Blank Line",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "data_source": "Blank Line",
+   "display_name": "Current Year Earnings",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "PL_HEADER",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 1,
+   "calculation_formula": "[\"root_type\", \"in\", [\"Income\", \"Expense\"]]",
+   "color": "#28a745",
+   "data_source": "Account Data",
+   "display_name": "Net Profit/(Loss) for the Year",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 1,
+   "italic_text": 0,
+   "reference_code": "L_CURRENT_PL",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "data_source": "Column Break",
+   "display_name": "Assets",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "data_source": "Blank Line",
+   "display_name": "Non-Current Assets",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "NCA_HEADER",
+   "reverse_sign": 0
+  },
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+}

erpnext/accounts/financial_report_template/standard_balance_sheet_(ifrs)/standard_balance_sheet_(ifrs).json

@@ -0,0 +1,824 @@
+{
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+}

erpnext/accounts/financial_report_template/standard_cash_flow_statement_(ifrs)/standard_cash_flow_statement_(ifrs).json

@@ -0,0 +1,832 @@
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+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "calculation_formula": "",
+   "color": "",
+   "data_source": "Blank Line",
+   "display_name": "",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "CF_OP_NET + CF_INV_NET + CF_FIN_NET",
+   "color": "",
+   "data_source": "Calculated Amount",
+   "display_name": "NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 1,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "CF_NET_INCREASE",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "calculation_formula": "",
+   "color": "",
+   "data_source": "Blank Line",
+   "display_name": "",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Opening Balance",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Cash and Cash Equivalents\"]",
+   "color": "",
+   "data_source": "Account Data",
+   "display_name": "Cash and cash equivalents at beginning of period",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "CF_CASH_BEGIN",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_type\", \"like\", \"Exchange\"]",
+   "color": "",
+   "data_source": "Account Data",
+   "display_name": "Effect of exchange rate changes",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "CF_FX_EFFECT",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Closing Balance",
+   "bold_text": 1,
+   "calculation_formula": "[\"account_category\", \"=\", \"Cash and Cash Equivalents\"]",
+   "color": "",
+   "data_source": "Account Data",
+   "display_name": "Cash and cash equivalents at end of period",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "CF_CASH_END",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "calculation_formula": "",
+   "color": "",
+   "data_source": "Blank Line",
+   "display_name": "",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "CF_CASH_END - (CF_CASH_BEGIN + CF_NET_INCREASE + CF_FX_EFFECT)",
+   "color": "#CB2929",
+   "data_source": "Calculated Amount",
+   "display_name": "Validation Check (should be zero)",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 1,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "CF_VALIDATION",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "calculation_formula": "",
+   "color": "",
+   "data_source": "Blank Line",
+   "display_name": "",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "",
+   "color": "",
+   "data_source": "Blank Line",
+   "display_name": "CASH FLOW METRICS",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 1,
+   "reference_code": "CF_METRICS_HEADER",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "calculation_formula": "CF_OP_NET + CF_INV100",
+   "color": "",
+   "data_source": "Calculated Amount",
+   "display_name": "Free Cash Flow",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 1,
+   "reference_code": "CF_FREE_CASH",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "calculation_formula": "(CF_OP_NET / (CF_FIN300 + CF_OP200)) if (CF_FIN300 + CF_OP200) != 0 else 0",
+   "color": "",
+   "data_source": "Calculated Amount",
+   "display_name": "Cash Flow Coverage Ratio",
+   "fieldtype": "Float",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 1,
+   "reference_code": "CF_COVERAGE",
+   "reverse_sign": 0
+  }
+ ],
+ "template_name": "Standard Cash Flow Statement (IFRS)"
+}

erpnext/accounts/financial_report_template/standard_profit_and_loss_(ifrs)/standard_profit_and_loss_(ifrs).json

@@ -0,0 +1,418 @@
+{
+ "creation": "2025-09-06 10:23:05.259864",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Financial Report Template",
+ "idx": 0,
+ "modified": "2025-09-15 15:02:15.911105",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Standard Profit and Loss (IFRS)",
+ "owner": "Administrator",
+ "report_type": "Profit and Loss Statement",
+ "rows": [
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "{\"and\":[[\"account_category\",\"=\",\"Revenue from Operations\"]]}",
+   "data_source": "Account Data",
+   "display_name": "Sales Revenue",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "REV100",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Cost of Goods Sold\"]",
+   "data_source": "Account Data",
+   "display_name": "Cost of Goods Sold",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "COGS100",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Other Direct Costs\"]",
+   "data_source": "Account Data",
+   "display_name": "Other Direct Costs",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "COGS200",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "REV100 + COGS100 + COGS200",
+   "data_source": "Calculated Amount",
+   "display_name": "GROSS PROFIT (GP)",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "GROSS_PROFIT",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "data_source": "Blank Line",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Other Operating Income\"]",
+   "data_source": "Account Data",
+   "display_name": "Other Operating Income",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "OPIN100",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "{\"and\": [[\"account_category\", \"=\", \"Operating Expenses\"], [\"account_name\", \"like\", \"Sales\"]]}",
+   "data_source": "Account Data",
+   "display_name": "Selling & Distribution Expenses",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "OPEX100",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "{\"and\": [[\"account_category\", \"=\", \"Operating Expenses\"], [\"account_name\", \"like\", \"Administrative\"]]}",
+   "data_source": "Account Data",
+   "display_name": "Administrative Expenses",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "OPEX200",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "{\"and\": [[\"account_category\", \"=\", \"Operating Expenses\"], [\"account_name\", \"not like\", \"Sales\"], [\"account_name\", \"not like\", \"Administrative\"]]}",
+   "data_source": "Account Data",
+   "display_name": "Other Operating Expenses",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "OPEX300",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "GROSS_PROFIT + OPIN100 + OPEX100 + OPEX200 + OPEX300",
+   "data_source": "Calculated Amount",
+   "display_name": "OPERATING PROFIT (EBIT)",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "EBIT",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "data_source": "Blank Line",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Investment Income\"]",
+   "data_source": "Account Data",
+   "display_name": "Investment Income",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "FIN100",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Finance Costs\"]",
+   "data_source": "Account Data",
+   "display_name": "Finance Costs",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "FIN200",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "EBIT + FIN100 + FIN200",
+   "data_source": "Calculated Amount",
+   "display_name": "PROFIT BEFORE TAX (EBT)",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "PBT",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "data_source": "Blank Line",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "[\"account_category\", \"=\", \"Tax Expense\"]",
+   "data_source": "Account Data",
+   "display_name": "Tax Expense",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "TAX",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "data_source": "Blank Line",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "PBT + TAX",
+   "data_source": "Calculated Amount",
+   "display_name": "NET PROFIT (NP)",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "NET_PROFIT",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "NET_PROFIT - ACT_NET_PROFIT",
+   "color": "#CB2929",
+   "data_source": "Calculated Amount",
+   "display_name": "VARIANCE (Calculated vs Actual)",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 1,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "VAL_DIFF",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "data_source": "Blank Line",
+   "fieldtype": "",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "calculation_formula": "(GROSS_PROFIT / REV100) * 100 if REV100 != 0 else 0",
+   "data_source": "Calculated Amount",
+   "display_name": "Gross Profit Margin %",
+   "fieldtype": "Percent",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 1,
+   "reference_code": "GP_MARGIN",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "calculation_formula": "(EBIT / REV100) * 100 if REV100 != 0 else 0",
+   "data_source": "Calculated Amount",
+   "display_name": "Operating Profit Margin %",
+   "fieldtype": "Percent",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 1,
+   "reference_code": "OP_MARGIN",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 0,
+   "calculation_formula": "(NET_PROFIT / REV100) * 100 if REV100 != 0 else 0",
+   "data_source": "Calculated Amount",
+   "display_name": "Net Profit Margin %",
+   "fieldtype": "Percent",
+   "hidden_calculation": 0,
+   "hide_when_empty": 0,
+   "include_in_charts": 0,
+   "indentation_level": 0,
+   "italic_text": 1,
+   "reference_code": "NP_MARGIN",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "[\"root_type\", \"=\", \"Income\"]",
+   "data_source": "Account Data",
+   "display_name": "Total Income",
+   "fieldtype": "",
+   "hidden_calculation": 1,
+   "hide_when_empty": 0,
+   "include_in_charts": 1,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "ACT_TOTAL_INCOME",
+   "reverse_sign": 1
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "Period Movement (Debits - Credits)",
+   "bold_text": 0,
+   "calculation_formula": "[\"root_type\", \"=\", \"Expense\"]",
+   "data_source": "Account Data",
+   "display_name": "Total Expenses",
+   "fieldtype": "",
+   "hidden_calculation": 1,
+   "hide_when_empty": 0,
+   "include_in_charts": 1,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "ACT_TOTAL_EXPENSES",
+   "reverse_sign": 0
+  },
+  {
+   "advanced_filtering": 0,
+   "balance_type": "",
+   "bold_text": 1,
+   "calculation_formula": "ACT_TOTAL_INCOME - ACT_TOTAL_EXPENSES",
+   "data_source": "Calculated Amount",
+   "display_name": "Net Profit",
+   "fieldtype": "",
+   "hidden_calculation": 1,
+   "hide_when_empty": 0,
+   "include_in_charts": 1,
+   "indentation_level": 0,
+   "italic_text": 0,
+   "reference_code": "ACT_NET_PROFIT",
+   "reverse_sign": 0
+  }
+ ],
+ "template_name": "Standard Profit and Loss (IFRS)"
+}

erpnext/accounts/report/account_balance/test_account_balance.py

@@ -39,6 +39,16 @@ class TestAccountBalance(IntegrationTestCase):
 				"currency": "EUR",
 				"balance": 0.0,
 			},
+			{
+				"account": "Interest Income - _TC2",
+				"currency": "EUR",
+				"balance": 0.0,
+			},
+			{
+				"account": "Interest on Fixed Deposits - _TC2",
+				"currency": "EUR",
+				"balance": 0.0,
+			},
 			{
 				"account": "Sales - _TC2",
 				"currency": "EUR",

erpnext/accounts/report/balance_sheet/balance_sheet.js

@@ -1,11 +1,28 @@
 // Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 // License: GNU General Public License v3. See license.txt
 
-frappe.query_reports["Balance Sheet"] = $.extend({}, erpnext.financial_statements);
+const BS_REPORT_NAME = "Balance Sheet";
 
-erpnext.utils.add_dimensions("Balance Sheet", 10);
+frappe.query_reports[BS_REPORT_NAME] = $.extend({}, erpnext.financial_statements);
 
-frappe.query_reports["Balance Sheet"]["filters"].push(
+erpnext.utils.add_dimensions(BS_REPORT_NAME, 10);
+
+frappe.query_reports[BS_REPORT_NAME]["filters"].push(
+	{
+		fieldname: "report_template",
+		label: __("Report Template"),
+		fieldtype: "Link",
+		options: "Financial Report Template",
+		get_query: { filters: { report_type: BS_REPORT_NAME, disabled: 0 } },
+	},
+	{
+		fieldname: "show_account_details",
+		label: __("Account Detail Level"),
+		fieldtype: "Select",
+		options: ["Summary", "Account Breakdown"],
+		default: "Summary",
+		depends_on: "eval:doc.report_template",
+	},
 	{
 		fieldname: "selected_view",
 		label: __("Select View"),
@@ -33,7 +50,8 @@ frappe.query_reports["Balance Sheet"]["filters"].push(
 		fieldname: "show_zero_values",
 		label: __("Show zero values"),
 		fieldtype: "Check",
+		depends_on: "eval:!doc.report_template",
 	}
 );
 
-frappe.query_reports["Balance Sheet"]["export_hidden_cols"] = true;
+frappe.query_reports[BS_REPORT_NAME]["export_hidden_cols"] = true;

erpnext/accounts/report/balance_sheet/balance_sheet.py

@@ -6,6 +6,9 @@ import frappe
 from frappe import _
 from frappe.utils import cint, flt
 
+from erpnext.accounts.doctype.financial_report_template.financial_report_engine import (
+	FinancialReportEngine,
+)
 from erpnext.accounts.report.financial_statements import (
 	compute_growth_view_data,
 	get_columns,
@@ -16,6 +19,9 @@ from erpnext.accounts.report.financial_statements import (
 
 
 def execute(filters=None):
+	if filters and filters.report_template:
+		return FinancialReportEngine().execute(filters)
+
 	period_list = get_period_list(
 		filters.from_fiscal_year,
 		filters.to_fiscal_year,

erpnext/accounts/report/cash_flow/cash_flow.js

@@ -1,20 +1,37 @@
 // Copyright (c) 2013, Frappe Technologies Pvt. Ltd. and contributors
 // For license information, please see license.txt
 
-frappe.query_reports["Cash Flow"] = $.extend(erpnext.financial_statements, {
+const CF_REPORT_NAME = "Cash Flow";
+
+frappe.query_reports[CF_REPORT_NAME] = $.extend(erpnext.financial_statements, {
 	name_field: "section",
 	parent_field: "parent_section",
 });
 
-erpnext.utils.add_dimensions("Cash Flow", 10);
+erpnext.utils.add_dimensions(CF_REPORT_NAME, 10);
 
 // The last item in the array is the definition for Presentation Currency
 // filter. It won't be used in cash flow for now so we pop it. Please take
 // of this if you are working here.
 
-frappe.query_reports["Cash Flow"]["filters"].splice(8, 1);
+frappe.query_reports[CF_REPORT_NAME]["filters"].splice(8, 1);
 
-frappe.query_reports["Cash Flow"]["filters"].push(
+frappe.query_reports[CF_REPORT_NAME]["filters"].push(
+	{
+		fieldname: "report_template",
+		label: __("Report Template"),
+		fieldtype: "Link",
+		options: "Financial Report Template",
+		get_query: { filters: { report_type: CF_REPORT_NAME, disabled: 0 } },
+	},
+	{
+		fieldname: "show_account_details",
+		label: __("Account Detail Level"),
+		fieldtype: "Select",
+		options: ["Summary", "Account Breakdown"],
+		default: "Summary",
+		depends_on: "eval:doc.report_template",
+	},
 	{
 		fieldname: "include_default_book_entries",
 		label: __("Include Default FB Entries"),

erpnext/accounts/report/cash_flow/cash_flow.py

@@ -10,6 +10,9 @@ from frappe.query_builder import DocType
 from frappe.utils import cstr, flt
 from pypika import Order
 
+from erpnext.accounts.doctype.financial_report_template.financial_report_engine import (
+	FinancialReportEngine,
+)
 from erpnext.accounts.report.financial_statements import (
 	get_columns,
 	get_cost_centers_with_children,
@@ -25,6 +28,9 @@ from erpnext.accounts.utils import get_fiscal_year
 
 
 def execute(filters=None):
+	if filters and filters.report_template:
+		return FinancialReportEngine().execute(filters)
+
 	period_list = get_period_list(
 		filters.from_fiscal_year,
 		filters.to_fiscal_year,

erpnext/accounts/report/custom_financial_statement/custom_financial_statement.js

@@ -0,0 +1,35 @@
+// Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+const CFS_REPORT_NAME = "Custom Financial Statement";
+
+frappe.query_reports[CFS_REPORT_NAME] = $.extend({}, erpnext.financial_statements);
+
+erpnext.utils.add_dimensions(CFS_REPORT_NAME, 10);
+
+frappe.query_reports[CFS_REPORT_NAME]["filters"].push(
+	{
+		fieldname: "report_template",
+		label: __("Report Template"),
+		fieldtype: "Link",
+		options: "Financial Report Template",
+		get_query: { filters: { disabled: 0 } },
+		reqd: 1,
+	},
+	{
+		fieldname: "show_account_details",
+		label: __("Account Detail Level"),
+		fieldtype: "Select",
+		options: ["Summary", "Account Breakdown"],
+		default: "Summary",
+		depends_on: "eval:doc.report_template",
+	},
+	{
+		fieldname: "include_default_book_entries",
+		label: __("Include Default FB Entries"),
+		fieldtype: "Check",
+		default: 1,
+	}
+);
+
+frappe.query_reports[CFS_REPORT_NAME]["export_hidden_cols"] = true;

erpnext/accounts/report/custom_financial_statement/custom_financial_statement.json

@@ -0,0 +1,34 @@
+{
+ "add_total_row": 0,
+ "add_translate_data": 0,
+ "columns": [],
+ "creation": "2025-10-03 01:21:24.043064",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 0,
+ "is_standard": "Yes",
+ "letterhead": null,
+ "modified": "2025-10-03 01:21:24.043064",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Custom Financial Statement",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "GL Entry",
+ "report_name": "Custom Financial Statement",
+ "report_type": "Script Report",
+ "roles": [
+  {
+   "role": "Accounts User"
+  },
+  {
+   "role": "Accounts Manager"
+  },
+  {
+   "role": "Auditor"
+  }
+ ],
+ "timeout": 0
+}

erpnext/accounts/report/custom_financial_statement/custom_financial_statement.py

@@ -0,0 +1,11 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from erpnext.accounts.doctype.financial_report_template.financial_report_engine import (
+	FinancialReportEngine,
+)
+
+
+def execute(filters: dict | None = None):
+	if filters and filters.report_template:
+		return FinancialReportEngine().execute(filters)

erpnext/accounts/report/profit_and_loss_statement/profit_and_loss_statement.js

@@ -1,11 +1,28 @@
 // Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 // License: GNU General Public License v3. See license.txt
 
-frappe.query_reports["Profit and Loss Statement"] = $.extend({}, erpnext.financial_statements);
+const PL_REPORT_NAME = "Profit and Loss Statement";
 
-erpnext.utils.add_dimensions("Profit and Loss Statement", 10);
+frappe.query_reports[PL_REPORT_NAME] = $.extend({}, erpnext.financial_statements);
 
-frappe.query_reports["Profit and Loss Statement"]["filters"].push(
+erpnext.utils.add_dimensions(PL_REPORT_NAME, 10);
+
+frappe.query_reports[PL_REPORT_NAME]["filters"].push(
+	{
+		fieldname: "report_template",
+		label: __("Report Template"),
+		fieldtype: "Link",
+		options: "Financial Report Template",
+		get_query: { filters: { report_type: PL_REPORT_NAME, disabled: 0 } },
+	},
+	{
+		fieldname: "show_account_details",
+		label: __("Account Detail Level"),
+		fieldtype: "Select",
+		options: ["Summary", "Account Breakdown"],
+		default: "Summary",
+		depends_on: "eval:doc.report_template",
+	},
 	{
 		fieldname: "selected_view",
 		label: __("Select View"),
@@ -34,7 +51,8 @@ frappe.query_reports["Profit and Loss Statement"]["filters"].push(
 		fieldname: "show_zero_values",
 		label: __("Show zero values"),
 		fieldtype: "Check",
+		depends_on: "eval:!doc.report_template",
 	}
 );
 
-frappe.query_reports["Profit and Loss Statement"]["export_hidden_cols"] = true;
+frappe.query_reports[PL_REPORT_NAME]["export_hidden_cols"] = true;

erpnext/accounts/report/profit_and_loss_statement/profit_and_loss_statement.py

@@ -6,6 +6,9 @@ import frappe
 from frappe import _
 from frappe.utils import flt
 
+from erpnext.accounts.doctype.financial_report_template.financial_report_engine import (
+	FinancialReportEngine,
+)
 from erpnext.accounts.report.financial_statements import (
 	compute_growth_view_data,
 	compute_margin_view_data,
@@ -17,6 +20,9 @@ from erpnext.accounts.report.financial_statements import (
 
 
 def execute(filters=None):
+	if filters and filters.report_template:
+		return FinancialReportEngine().execute(filters)
+
 	period_list = get_period_list(
 		filters.from_fiscal_year,
 		filters.to_fiscal_year,

erpnext/patches.txt

@@ -440,6 +440,7 @@ erpnext.patches.v16_0.make_workstation_operating_components #1
 erpnext.patches.v16_0.set_reporting_currency
 erpnext.patches.v16_0.set_posting_datetime_for_sabb_and_drop_indexes
 erpnext.patches.v16_0.update_serial_no_reference_name
+erpnext.patches.v16_0.update_account_categories_for_existing_accounts
 erpnext.patches.v16_0.rename_subcontracted_quantity
 erpnext.patches.v16_0.add_new_stock_entry_types
 erpnext.patches.v15_0.set_asset_status_if_not_already_set

erpnext/patches/v16_0/update_account_categories_for_existing_accounts.py

@@ -0,0 +1,69 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe import _
+
+from erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts import get_chart_metadata_fields
+from erpnext.accounts.doctype.account.chart_of_accounts.verified import standard_chart_of_accounts
+from erpnext.accounts.doctype.financial_report_template.financial_report_template import (
+	sync_financial_report_templates,
+)
+
+
+def execute():
+	"""
+	Patch to create default account categories and update existing accounts
+	with appropriate account categories based on standard chart of accounts mapping
+	"""
+	sync_financial_report_templates()
+	update_account_categories()
+
+
+def update_account_categories():
+	account_mapping = get_standard_account_category_mapping()
+	companies = frappe.get_all("Company", pluck="name")
+
+	mapped_account_categories = {}
+
+	for company in companies:
+		map_account_categories_for_company(company, account_mapping, mapped_account_categories)
+
+	if not mapped_account_categories:
+		return
+
+	frappe.db.bulk_update("Account", mapped_account_categories)
+
+
+def get_standard_account_category_mapping():
+	account_mapping = {}
+
+	def _extract_account_mapping(chart_data, prefix=""):
+		for account_name, account_details in chart_data.items():
+			if account_name in get_chart_metadata_fields():
+				continue
+
+			if isinstance(account_details, dict) and account_details.get("account_category"):
+				account_mapping[account_name] = account_details["account_category"]
+
+			if isinstance(account_details, dict):
+				_extract_account_mapping(account_details, prefix)
+
+	standard_chart = standard_chart_of_accounts.get()
+	_extract_account_mapping(standard_chart)
+
+	return account_mapping
+
+
+def map_account_categories_for_company(company, account_mapping, mapped_account_categories):
+	accounts = frappe.get_all(
+		"Account",
+		filters={"company": company, "account_category": ["is", "not set"]},
+		fields=["name", "account_name"],
+	)
+
+	for account in accounts:
+		account_category = account_mapping.get(account.account_name)
+
+		if account_category:
+			mapped_account_categories[account.name] = {"account_category": account_category}

erpnext/public/js/financial_statements.js

@@ -4,45 +4,160 @@ erpnext.financial_statements = {
 	filters: get_filters(),
 	baseData: null,
 	formatter: function (value, row, column, data, default_formatter, filter) {
-		if (
+		// Growth/Margin
-			frappe.query_report.get_filter_value("selected_view") == "Growth" &&
+		if (this._is_special_view(column, data))
-			data &&
+			return this._format_special_view(value, row, column, data, default_formatter);
-			column.colIndex >= 3
-		) {
-			const growthPercent = data[column.fieldname];
 
-			if (growthPercent == undefined) return "NA"; //making this not applicable for undefined/null values
+		if (frappe.query_report.get_filter_value("report_template"))
+			return this._format_custom_report(value, row, column, data, default_formatter, filter);
+		else return this._format_standard_report(value, row, column, data, default_formatter, filter);
+	},
+
+	_is_special_view: function (column, data) {
+		if (!data) return false;
+		const view = frappe.query_report.get_filter_value("selected_view");
+		return (view === "Growth" && column.colIndex >= 3) || (view === "Margin" && column.colIndex >= 2);
+	},
+
+	_format_custom_report: function (value, row, column, data, default_formatter, filter) {
+		const columnInfo = this._parse_column_info(column.fieldname, data);
+		const formatting = this._get_formatting_for_column(data, columnInfo);
+
+		if (columnInfo.isAccount) {
+			return this._format_custom_account_column(
+				value,
+				data,
+				formatting,
+				column,
+				default_formatter,
+				row
+			);
+		} else {
+			return this._format_custom_value_column(value, data, formatting, column, default_formatter, row);
+		}
+	},
+
+	_parse_column_info: function (fieldname, data) {
+		const valueMatch = fieldname.match(/^(?:seg_(\d+)_)?(.+)$/);
+
+		const periodKeys = data._segment_info?.period_keys || [];
+		const baseName = valueMatch ? valueMatch[2] : fieldname;
+		const isPeriodColumn = periodKeys.includes(baseName);
+
+		return {
+			isAccount: baseName === "account",
+			isPeriod: isPeriodColumn,
+			segmentIndex: valueMatch && valueMatch[1] ? parseInt(valueMatch[1]) : null,
+			fieldname: baseName,
+		};
+	},
+
+	_get_formatting_for_column: function (data, columnInfo) {
+		let formatting = {};
+
+		if (columnInfo.segmentIndex !== null && data.segment_values)
+			formatting = data.segment_values[`seg_${columnInfo.segmentIndex}`] || {};
+		else formatting = data;
+
+		return formatting;
+	},
+
+	_format_custom_account_column: function (value, data, formatting, column, default_formatter, row) {
+		if (!value) return "";
+
+		// Link to open ledger
+		const should_link_to_ledger =
+			formatting.is_detail || (formatting.account_filters && formatting.child_accounts);
+
+		if (should_link_to_ledger) {
+			const glData = {
+				account: formatting.account_name || formatting.child_accounts || value,
+				from_date: formatting.from_date || formatting.period_start_date,
+				to_date: formatting.to_date || formatting.period_end_date,
+				account_type: formatting.account_type,
+				company: frappe.query_report.get_filter_value("company"),
+			};
+
+			column.link_onclick =
+				"erpnext.financial_statements.open_general_ledger(" + JSON.stringify(glData) + ")";
+
+			value = default_formatter(value, row, column, data);
+		}
+
+		let formattedValue = String(value);
+
+		// Prefix
+		if (formatting.is_detail || formatting.prefix)
+			formattedValue = (formatting.prefix || "• ") + formattedValue;
+
+		// Indent
+		if (data._segment_info && data._segment_info.total_segments === 1) {
+			column.is_tree = true;
+		} else if (formatting.indent && formatting.indent > 0) {
+			const indent = " ".repeat(formatting.indent * 4);
+			formattedValue = indent + formattedValue;
+		}
+
+		// Style
+		return this._style_custom_value(formattedValue, formatting, null);
+	},
+
+	_format_custom_value_column: function (value, data, formatting, column, default_formatter, row) {
+		if (formatting.is_blank_line) return "";
+
+		const col = { ...column };
+		col.fieldtype = formatting.fieldtype || col.fieldtype;
+		// Avoid formatting as currency
+		if (col.fieldtype === "Float") col.options = null;
+
+		let formattedValue = default_formatter(value, row, col, data);
+		return this._style_custom_value(formattedValue, formatting, value);
+	},
+
+	_style_custom_value(formattedValue, formatting, value) {
+		let $element = $(`<span>${formattedValue}</span>`);
+
+		if (formatting.bold) $element.css("font-weight", "bold");
+		if (formatting.italic) $element.css("font-style", "italic");
+		if (formatting.warn_if_negative && typeof value === "number" && value < 0)
+			$element.addClass("text-danger");
+		if (formatting.color) $element.css("color", formatting.color);
+
+		return $element.wrap("<p></p>").parent().html();
+	},
+
+	_format_special_view: function (value, row, column, data, default_formatter) {
+		const selectedView = frappe.query_report.get_filter_value("selected_view");
+
+		if (selectedView === "Growth") {
+			const growthPercent = data[column.fieldname];
+			if (growthPercent === undefined) return "NA";
+			if (growthPercent === "") return "";
 
 			if (column.fieldname === "total") {
 				value = $(`<span>${growthPercent}</span>`);
 			} else {
 				value = $(`<span>${(growthPercent >= 0 ? "+" : "") + growthPercent + "%"}</span>`);
-
 				if (growthPercent < 0) {
 					value = $(value).addClass("text-danger");
 				} else {
 					value = $(value).addClass("text-success");
 				}
 			}
-			value = $(value).wrap("<p></p>").parent().html();
+			return $(value).wrap("<p></p>").parent().html();
+		} else {
+			const marginPercent = data[column.fieldname];
+			if (marginPercent === undefined) return "NA";
 
-			return value;
+			value = $(`<span>${marginPercent + "%"}</span>`);
-		} else if (frappe.query_report.get_filter_value("selected_view") == "Margin" && data) {
+			if (marginPercent < 0) value = $(value).addClass("text-danger");
-			if (column.colIndex >= 2) {
+			else value = $(value).addClass("text-success");
-				const marginPercent = data[column.fieldname];
+			return $(value).wrap("<p></p>").parent().html();
-
-				if (marginPercent == undefined) return "NA"; //making this not applicable for undefined/null values
-
-				value = $(`<span>${marginPercent + "%"}</span>`);
-				if (marginPercent < 0) value = $(value).addClass("text-danger");
-				else value = $(value).addClass("text-success");
-				value = $(value).wrap("<p></p>").parent().html();
-				return value;
-			}
 		}
+	},
 
+	_format_standard_report: function (value, row, column, data, default_formatter, filter) {
 		if (data && column.fieldname == this.name_field) {
-			// first column
 			value = data.section_name || data.account_name || value;
 
 			if (filter && filter?.text && filter?.type == "contains") {

erpnext/setup/doctype/company/company.py

@@ -15,6 +15,9 @@ from frappe.utils import add_months, cint, formatdate, get_first_day, get_link_t
 from frappe.utils.nestedset import NestedSet, rebuild_tree
 
 from erpnext.accounts.doctype.account.account import get_account_currency
+from erpnext.accounts.doctype.financial_report_template.financial_report_template import (
+	sync_financial_report_templates,
+)
 from erpnext.setup.setup_wizard.operations.taxes_setup import setup_taxes_and_charges
 
 
@@ -294,6 +297,7 @@ class Company(NestedSet):
 		):
 			if not frappe.local.flags.ignore_chart_of_accounts:
 				frappe.flags.country_change = True
+				sync_financial_report_templates(self.chart_of_accounts, self.existing_company)
 				self.create_default_accounts()
 				self.create_default_warehouses()