Type of IN/OUT stock accounts

The “Account Stock Continental” module set a constraint on the IN/OUT stock accounts to be of income statement. And this is the case for Belgium.
It seems that some countries (for what I understand Serbian) is using balance sheet account for IN/OUT when doing Anglo-Saxon stock accounting.
Does anyone have similar case where the IN/OUT stock accounts must be in the balance sheet?

In case if this is a valid use case, I filled Issue 11004: Allow balance account for stock IN/OUT - Tryton issue tracker

After many reading on the anglo-saxon and COGS accounting (indeed there are not much documentation about the accounting of perpetual inventory), it is clear that the goal of it is to book the expense (so in income statement) of goods only when sold. So for that the Stock IN account must be in the balance sheet with the Stock account and idem for the Sock OUT account.