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https://www.odoo.com/forum/how-to/accounting-finance-8/how-can-i-transfer-my-fiscal-year-s-balances-to-my-new-financial-year-54378

this is for Odoo 8 but how i can handle in Odoo 10c

Please explain

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There is no transfer necessary anymore due to the new accounting approach introduced with Odoo 9.0. Please read the accounting documentation https://www.odoo.com/documentation/user/10.0/accounting.html

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