bring back in inner filter in year start

It is @luc-demeyer and @jbeficient that proposed this approach: in inner
WHERE clause on the start of the fiscal year makes sure that initial and
running balances are correct. This means that depending of the account
type, totals are computed from the start of the fiscal year or from the
beginning of time. This was initially suggested in

https://github.com/oca-sorrento/account-financial-reporting/pull/2

The WHERE clause on date_from and date_to is different and it is
outside because it affects which line are shown but not the initial and
running balance.

account_financial_report_qweb/wizard/ledger.sql

@@ -12,10 +12,11 @@ WITH view_q as (
     SUM(credit) OVER w_account - credit AS init_credit,
     SUM(debit - credit) OVER w_account - (debit - credit) AS init_balance,
     SUM(debit - credit) OVER w_account AS cumul_balance
-  FROM
-    account_account AS acc
+  FROM account_account AS acc
     LEFT JOIN account_move_line AS ml ON (ml.account_id = acc.id)
     INNER JOIN account_move AS m ON (ml.move_id = m.id)
+    INNER JOIN account_account_type aat ON (acc.user_type_id = aat.id)
+  WHERE ml.date >= %(fy_date)s OR aat.include_initial_balance IS TRUE
   WINDOW w_account AS (
     PARTITION BY acc.code
     ORDER BY ml.date, ml.id
@@ -51,4 +52,3 @@ SELECT
   %(wizard_id)s as wizard_id
 FROM view_q
 WHERE date BETWEEN %(date_from)s AND %(date_to)s;
--- WHERE date >= %(fy_date)s