diff --git a/addons/account/account_move_line.py b/addons/account/account_move_line.py
index 94c4acf24aa..cdb692f454a 100644
--- a/addons/account/account_move_line.py
+++ b/addons/account/account_move_line.py
@@ -47,11 +47,8 @@ class account_move_line(osv.osv):
         if not context.get('fiscalyear', False):
             fiscalyear_ids = fiscalyear_obj.search(cr, uid, [('state', '=', 'draft')])
         else:
-            if initial_bal:
-                fiscalyear_date_start = fiscalyear_obj.read(cr, uid, context['fiscalyear'], ['date_start'])['date_start']
-                fiscalyear_ids = fiscalyear_obj.search(cr, uid, [('date_stop', '<', fiscalyear_date_start), ('state', '=', 'draft')], context=context)
-            else:
-                fiscalyear_ids = [context['fiscalyear']]
+            #for initial balance as well as for normal query, we check only the selected FY because the best practice is to generate the FY opening entries
+            fiscalyear_ids = [context['fiscalyear']]
 
         fiscalyear_clause = (','.join([str(x) for x in fiscalyear_ids])) or '0'
         state = context.get('state', False)
@@ -1264,4 +1261,4 @@ class account_move_line(osv.osv):
 
 account_move_line()
 
-# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
\ No newline at end of file
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4: