AX R2 2012: Standard report whcih reflects prior year entries not transferred through year-end close process

1> After the initial fiscal year transfer of balances is performed and the prior year is NOT closed, subsequent entries may be required to be posted to that prior year.

2> Then when one is looking at one of the ending balance sheet account balances impacted by one of those entries and notes that of that prior year’s ending balance is not equal to the beginning balance of that same account, they would like an easy method to identify the difference.

3> Is there a standard report in AX R2 2012 that reflects those prior year posted entries that have not yet been transferred through another execution of the year end close menu option?