Hello,
it Could consider in " Financial / Charts / Open Charts of Accounts" , have an option that allow to the fiscal years that are situate closed choose the periods with information before the close, for example:
This could be very useful to consult historical information of the income and expenses accounts that after the closed are seen at zero.
This is already available on general ledger and income statement when you select period excluding the last situation one.
I do not think chart of account is really a usable reporting tool for the past.
Of course, the existence of the reports in the general ledger and the income statement is very important, but the idea of being able to open it in “Finance> Charts> Open chart of accounts” is the way to show the hierarchy of the accounts, with past information