diff --git a/account_financial_report/tests/test_general_ledger.py b/account_financial_report/tests/test_general_ledger.py
index 8e0537e5..ee9f9e64 100644
--- a/account_financial_report/tests/test_general_ledger.py
+++ b/account_financial_report/tests/test_general_ledger.py
@@ -493,3 +493,20 @@ class TestGeneralLedgerReport(common.TransactionCase):
         self.assertEqual(lines['unaffected'].final_debit, 500)
         self.assertEqual(lines['unaffected'].final_credit, 0)
         self.assertEqual(lines['unaffected'].final_balance, 500)
+        
+    def test_partner_filter(self):
+        partner_1 = self.env.ref('base.res_partner_1')
+        partner_2 = self.env.ref('base.res_partner_2')
+        partner_3 = self.env.ref('base.res_partner_3')
+        partner_4 = self.env.ref('base.res_partner_4')
+        partner_1.write({'is_company': False,
+                         'parent_id': partner_2.id})
+        partner_3.write({'is_company': False})
+
+        expected_list = [partner_2.id, partner_3.id, partner_4.id]
+        context = {'active_ids':
+                       [partner_1.id, partner_2.id, partner_3.id, partner_4.id],
+                   'active_model': 'res.partner'}
+
+        wizard = self.env["general.ledger.report.wizard"].with_context(context)
+        self.assertEqual(wizard._default_partners(), expected_list)
\ No newline at end of file
diff --git a/account_financial_report/tests/test_open_items.py b/account_financial_report/tests/test_open_items.py
index 197dfb72..570589df 100644
--- a/account_financial_report/tests/test_open_items.py
+++ b/account_financial_report/tests/test_open_items.py
@@ -39,3 +39,19 @@ class TestOpenItems(a_t_f_c.AbstractTestForeignCurrency):
             {'hide_account_at_0': True},
             {'only_posted_moves': True, 'hide_account_at_0': True},
         ]
+    def test_partner_filter(self):
+        partner_1 = self.env.ref('base.res_partner_1')
+        partner_2 = self.env.ref('base.res_partner_2')
+        partner_3 = self.env.ref('base.res_partner_3')
+        partner_4 = self.env.ref('base.res_partner_4')
+        partner_1.write({'is_company': False,
+                         'parent_id': partner_2.id})
+        partner_3.write({'is_company': False})
+
+        expected_list = [partner_2.id, partner_3.id, partner_4.id]
+        context = {'active_ids':
+                       [partner_1.id, partner_2.id, partner_3.id, partner_4.id],
+                   'active_model': 'res.partner'}
+
+        wizard = self.env["open.items.report.wizard"].with_context(context)
+        self.assertEqual(wizard._default_partners(), expected_list)
\ No newline at end of file
diff --git a/account_financial_report/wizard/general_ledger_wizard.py b/account_financial_report/wizard/general_ledger_wizard.py
index 915b236f..be6c62cb 100644
--- a/account_financial_report/wizard/general_ledger_wizard.py
+++ b/account_financial_report/wizard/general_ledger_wizard.py
@@ -58,6 +58,7 @@ class GeneralLedgerReportWizard(models.TransientModel):
     partner_ids = fields.Many2many(
         comodel_name='res.partner',
         string='Filter partners',
+        default=lambda self: self._default_partners(),
     )
     analytic_tag_ids = fields.Many2many(
         comodel_name='account.analytic.tag',
@@ -80,8 +81,25 @@ class GeneralLedgerReportWizard(models.TransientModel):
         string='Show foreign currency',
         help='Display foreign currency for move lines, unless '
              'account currency is not setup through chart of accounts '
-             'will display initial and final balance in that currency.'
+             'will display initial and final balance in that currency.',
+        default=lambda self: self._default_foreign_currency(),
     )
+    
+    def _default_foreign_currency(self):
+        return self.env.user.has_group('base.group_multi_currency')
+
+    def _default_partners(self):
+        context = self.env.context
+
+        if context.get('active_ids') and context.get('active_model') \
+                == 'res.partner':
+            partner_ids = context['active_ids']
+            corp_partners = self.env['res.partner'].browse(partner_ids). \
+                filtered(lambda p: p.parent_id)
+
+            partner_ids = set(partner_ids) - set(corp_partners.ids)
+            partner_ids |= set(corp_partners.mapped('parent_id.id'))
+            return list(partner_ids)
 
     @api.depends('date_from')
     def _compute_fy_start_date(self):
diff --git a/account_financial_report/wizard/open_items_wizard.py b/account_financial_report/wizard/open_items_wizard.py
index 426f3416..5853aa3b 100644
--- a/account_financial_report/wizard/open_items_wizard.py
+++ b/account_financial_report/wizard/open_items_wizard.py
@@ -44,14 +44,32 @@ class OpenItemsReportWizard(models.TransientModel):
     partner_ids = fields.Many2many(
         comodel_name='res.partner',
         string='Filter partners',
+        default=lambda self: self._default_partners(),
     )
     foreign_currency = fields.Boolean(
         string='Show foreign currency',
         help='Display foreign currency for move lines, unless '
              'account currency is not setup through chart of accounts '
-             'will display initial and final balance in that currency.'
+             'will display initial and final balance in that currency.',
+        default=lambda self: self._default_foreign_currency(),
     )
 
+    def _default_foreign_currency(self):
+        return self.env.user.has_group('base.group_multi_currency')
+
+    def _default_partners(self):
+        context = self.env.context
+    
+        if context.get('active_ids') and context.get('active_model') \
+                == 'res.partner':
+            partner_ids = context['active_ids']
+            corp_partners = self.env['res.partner'].browse(partner_ids). \
+                filtered(lambda p: p.parent_id)
+        
+            partner_ids = set(partner_ids) - set(corp_partners.ids)
+            partner_ids |= set(corp_partners.mapped('parent_id.id'))
+            return list(partner_ids)
+
     @api.onchange('company_id')
     def onchange_company_id(self):
         """Handle company change."""