Encoding correction (#15877)
diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index 937911f..557f5b3 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -342,7 +342,7 @@
accounts = frappe.db.sql_list("""select name from `tabAccount`
where lft >= %s and rgt <= %s""", (root_lft, root_rgt))
additional_conditions += " and account in ('{}')"\
- .format("', '".join([frappe.db.escape(d) for d in accounts]))
+ .format("', '".join([frappe.safe_encode(frappe.db.escape(d)) for d in accounts]))
gl_entries = frappe.db.sql("""select posting_date, account, debit, credit, is_opening, fiscal_year, debit_in_account_currency, credit_in_account_currency, account_currency from `tabGL Entry`
where company=%(company)s