The main issue is that unlike
Statement of Changes in Equity which is always breaking down accounts appearing under
Equity section on balance sheet, this report could be breaking down accounts located in assets, liabilities or equity.
If your capital control account is categorized under
Assets, then the report is consistent with balance sheet. If capital control account is categorized under
Equity, then the report is not consistent with balance sheet since the signs will be in reverse.
Then there is another issue where you can have multiple control accounts across either
Equity at the same time. So maybe the right way to approach this report would be that you have multiple control accounts, then report will be able to break down single control account at the time and the sign of figures will be determined by the placement of that control account on balance sheet. This way the solution will be always “correct”.
Anyway, I’ll let it sink for a bit and for the time being, I’ve added a checkbox which will allow you to manually reverse signs on the report.