diff --git a/htdocs/accountancy/bookkeeping/list.php b/htdocs/accountancy/bookkeeping/list.php
index 4fc30bb0c30..0c92bcb8950 100644
--- a/htdocs/accountancy/bookkeeping/list.php
+++ b/htdocs/accountancy/bookkeeping/list.php
@@ -104,7 +104,7 @@ $formaccounting = new FormAccounting($db);
 $formother = new FormOther($db);
 $form = new Form($db);
 
-if (! in_array($action, array('export_file', 'delmouv', 'delmouvconfirm')) && ! isset($_POST['begin']) && ! isset($_GET['begin']) && ! isset($_POST['formfilteraction']) && GETPOST('page', 'int') == '' && ! GETPOST('noreset', 'int'))
+if (! in_array($action, array('export_file', 'delmouv', 'delmouvconfirm')) && ! isset($_POST['begin']) && ! isset($_GET['begin']) && ! isset($_POST['formfilteraction']) && GETPOST('page', 'int') == '' && ! GETPOST('noreset', 'int') && $user->rights->accounting->mouvements->export)
 {
 	if (empty($search_date_start) && empty($search_date_end) && ! GETPOSTISSET('restore_lastsearch_values'))
 	{
@@ -300,7 +300,7 @@ if (! empty($search_lettering_code)) {
 }
 
 
-if ($action == 'delbookkeeping') {
+if ($action == 'delbookkeeping' && $user->rights->accounting->mouvements->supprimer) {
 
 	$import_key = GETPOST('importkey', 'alpha');
 
@@ -315,7 +315,7 @@ if ($action == 'delbookkeeping') {
 		exit;
 	}
 }
-if ($action == 'delbookkeepingyearconfirm') {
+if ($action == 'delbookkeepingyearconfirm' && $user->rights->accounting->mouvements->supprimer_tous) {
 
 	$delyear = GETPOST('delyear', 'int');
 	if ($delyear==-1) {
@@ -346,7 +346,7 @@ if ($action == 'delbookkeepingyearconfirm') {
 		setEventMessages("NoRecordDeleted", null, 'warnings');
 	}
 }
-if ($action == 'delmouvconfirm') {
+if ($action == 'delmouvconfirm' && $user->rights->accounting->mouvements->supprimer) {
 
 	$mvt_num = GETPOST('mvt_num', 'int');
 
@@ -366,7 +366,8 @@ if ($action == 'delmouvconfirm') {
 }
 
 // Export into a file with format defined into setup (FEC, CSV, ...)
-if ($action == 'export_file') {
+if ($action == 'export_file' && $user->rights->accounting->mouvements->export) {
+
 	$result = $object->fetchAll($sortorder, $sortfield, 0, 0, $filter, 'AND', $conf->global->ACCOUNTING_REEXPORT);
 
 	if ($result < 0)
@@ -514,11 +515,11 @@ if (! empty($conf->global->ACCOUNTING_REEXPORT)) {
 }
 $newcardbutton.= '<span class="valignmiddle marginrightonly">'.$langs->trans("IncludeDocsAlreadyExported").'</span>';
 
-$newcardbutton.= dolGetButtonTitle($buttonLabel, $langs->trans("ExportFilteredList").' ('.$listofformat[$conf->global->ACCOUNTING_EXPORT_MODELCSV].')', 'fa fa-file-export paddingleft', $_SERVER["PHP_SELF"].'?action=export_file'.($param?'&'.$param:''));
+$newcardbutton.= dolGetButtonTitle($buttonLabel, $langs->trans("ExportFilteredList").' ('.$listofformat[$conf->global->ACCOUNTING_EXPORT_MODELCSV].')', 'fa fa-file-export paddingleft', $_SERVER["PHP_SELF"].'?action=export_file'.($param?'&'.$param:''), $user->rights->accounting->mouvements->export);
 
 $newcardbutton.= dolGetButtonTitle($langs->trans('GroupByAccountAccounting'), '', 'fa fa-stream paddingleft', DOL_URL_ROOT.'/accountancy/bookkeeping/listbyaccount.php?'.$param);
 
-$newcardbutton.= dolGetButtonTitle($langs->trans('NewAccountingMvt'), '', 'fa fa-plus-circle paddingleft', './card.php?action=create');
+$newcardbutton.= dolGetButtonTitle($langs->trans('NewAccountingMvt'), '', 'fa fa-plus-circle paddingleft', './card.php?action=create', '', $user->rights->accounting->mouvements->creer);
 
 print_barre_liste($title_page, $page, $_SERVER["PHP_SELF"], $param, $sortfield, $sortorder, '', $result, $nbtotalofrecords, 'title_accountancy', 0, $newcardbutton, '', $limit);
 
@@ -818,12 +819,17 @@ if ($num > 0)
 
 		// Action column
 		print '<td class="nowraponall center">';
-        if(empty($line->date_export)) {
-		    print '<a href="'.DOL_URL_ROOT.'/accountancy/bookkeeping/card.php?piece_num=' . urlencode($line->piece_num) . $param . '&page=' . $page . ($sortfield ? '&sortfield='.$sortfield : '') . ($sortorder ? '&sortorder='.$sortorder : '') . '">' . img_edit() . '</a>&nbsp;';
-		    print '<a href="' . $_SERVER['PHP_SELF'] . '?action=delmouv&mvt_num=' . urlencode($line->piece_num) . $param . '&page=' . $page . ($sortfield ? '&sortfield='.$sortfield : '') . ($sortorder ? '&sortorder='.$sortorder : '') . '">' . img_delete() . '</a>';
+        if (empty($line->date_export)) {
+          if ($user->rights->accounting->mouvements->creer) {
+              print '<a href="' . DOL_URL_ROOT . '/accountancy/bookkeeping/card.php?piece_num=' . $line->piece_num . $param . '&page=' . $page . ($sortfield ? '&sortfield=' . $sortfield : '') . ($sortorder ? '&sortorder=' . $sortorder : '') . '">' . img_edit() . '</a>';
+          }
+          if ($user->rights->accounting->mouvements->supprimer) {
+              print '&nbsp;<a href="' . $_SERVER['PHP_SELF'] . '?action=delmouv&mvt_num=' . $line->piece_num . $param . '&page=' . $page . ($sortfield ? '&sortfield=' . $sortfield : '') . ($sortorder ? '&sortorder=' . $sortorder : '') . '">' . img_delete() . '</a>';
+          }
         }
-        print '</td>';
-		if (! $i) $totalarray['nbfield']++;
+		print '</td>';
+
+    if (! $i) $totalarray['nbfield']++;
 
 		print "</tr>\n";
 
@@ -855,10 +861,11 @@ print "</table>";
 print '</div>';
 
 // TODO Replace this with mass delete action
-print '<div class="tabsAction tabsActionNoBottom">' . "\n";
-print '<a class="butActionDelete" name="button_delmvt" href="'.$_SERVER["PHP_SELF"].'?action=delbookkeepingyear'.($param?'&'.$param:'').'">' . $langs->trans("DeleteMvt") . '</a>';
-print '</div>';
-
+if ($user->rights->accounting->mouvements->supprimer_tous) {
+    print '<div class="tabsAction tabsActionNoBottom">' . "\n";
+    print '<a class="butActionDelete" name="button_delmvt" href="' . $_SERVER["PHP_SELF"] . '?action=delbookkeepingyear' . ($param ? '&' . $param : '') . '">' . $langs->trans("DeleteMvt") . '</a>';
+    print '</div>';
+}
 
 print '</form>';
 
diff --git a/htdocs/adherents/card.php b/htdocs/adherents/card.php
index e4a1fc01355..c6dda99dcb2 100644
--- a/htdocs/adherents/card.php
+++ b/htdocs/adherents/card.php
@@ -1059,11 +1059,17 @@ else
 
 		// Other attributes
 		include DOL_DOCUMENT_ROOT.'/core/tpl/extrafields_add.tpl.php';
-
-        print '<tbody>';
+		//Hooks here
+		$reshook=$hookmanager->executeHooks('formObjectOptions', $parameters, $object, $action);    // Note that $action and $object may have been modified by hook
+		print $hookmanager->resPrint;
+		if (empty($reshook))
+		{
+      	    print $object->showOptionals($extrafields, 'edit');
+		}
+			
+		print '<tbody>';
 		print "</table>\n";
-
-        dol_fiche_end();
+		dol_fiche_end();
 
 		print '<div class="center">';
 		print '<input type="submit" name="button" class="button" value="'.$langs->trans("AddMember").'">';
@@ -1357,9 +1363,15 @@ else
 
 		// Other attributes
 		include DOL_DOCUMENT_ROOT.'/core/tpl/extrafields_add.tpl.php';
-
+		//Hooks here
+		$reshook=$hookmanager->executeHooks('formObjectOptions', $parameters, $object, $action);    // Note that $action and $object may have been modified by hook
+		print $hookmanager->resPrint;
+		if (empty($reshook))
+		{
+      	    print $object->showOptionals($extrafields, 'edit');
+		}
+      
 		print '</table>';
-
 		dol_fiche_end();
 
 		print '<div class="center">';
diff --git a/htdocs/core/class/commonobject.class.php b/htdocs/core/class/commonobject.class.php
index e9e41cc6ca3..3dd27db9084 100644
--- a/htdocs/core/class/commonobject.class.php
+++ b/htdocs/core/class/commonobject.class.php
@@ -6381,6 +6381,7 @@ abstract class CommonObject
 			$out .= '<!-- showOptionalsInput --> ';
 			$out .= "\n";
 
+            $extrafields_collapse_num = '';
 			$e = 0;
 			foreach($extrafields->attributes[$this->table_element]['label'] as $key=>$label)
 			{
@@ -6440,6 +6441,20 @@ abstract class CommonObject
 
 				if ($extrafields->attributes[$this->table_element]['type'][$key] == 'separate')
 				{
+                    $extrafields_collapse_num = '';
+                    $extrafield_param = $extrafields->attributes[$this->table_element]['param'][$key];
+                    if (!empty($extrafield_param) && is_array($extrafield_param)) {
+                        $extrafield_param_list = array_keys($extrafield_param['options']);
+
+                        if (count($extrafield_param_list)>0) {
+                            $extrafield_collapse_display_value = intval($extrafield_param_list[0]);
+
+                            if ($extrafield_collapse_display_value==1 || $extrafield_collapse_display_value==2) {
+                                $extrafields_collapse_num = $extrafields->attributes[$this->table_element]['pos'][$key];
+                            }
+                        }
+                    }
+
 					$out .= $extrafields->showSeparator($key, $this);
 				}
 				else
@@ -6459,7 +6474,7 @@ abstract class CommonObject
 
 					$html_id = !empty($this->id) ? 'extrarow-'.$this->element.'_'.$key.'_'.$this->id : '';
 
-					$out .= '<tr id="'.$html_id.'" '.$csstyle.' class="'.$class.$this->element.'_extras_'.$key.'" '.$domData.' >';
+					$out .= '<tr id="'.$html_id.'" '.$csstyle.' class="'.$class.$this->element.'_extras_'.$key.' trextrafields_collapse'.$extrafields_collapse_num.'" '.$domData.' >';
 
 					if (! empty($conf->global->MAIN_EXTRAFIELDS_USE_TWO_COLUMS) && ($e % 2) == 0)
 					{
diff --git a/htdocs/core/class/extrafields.class.php b/htdocs/core/class/extrafields.class.php
index eeb653aec8a..fae30c05e73 100644
--- a/htdocs/core/class/extrafields.class.php
+++ b/htdocs/core/class/extrafields.class.php
@@ -1956,9 +1956,43 @@ class ExtraFields
 	{
 		global $langs;
 
-		$out = '<tr class="trextrafieldseparator trextrafieldseparator'.$key.'"><td colspan="2"><strong>';
+		$out = '<tr id="trextrafieldseparator'.$key.'" class="trextrafieldseparator trextrafieldseparator'.$key.'"><td colspan="2"><strong>';
 		$out.= $langs->trans($this->attributes[$object->table_element]['label'][$key]);
 		$out.= '</strong></td></tr>';
+
+        $extrafield_param = $this->attributes[$object->table_element]['param'][$key];
+        if (!empty($extrafield_param) && is_array($extrafield_param)) {
+            $extrafield_param_list = array_keys($extrafield_param['options']);
+
+            if (count($extrafield_param_list) > 0) {
+                $extrafield_collapse_display_value = intval($extrafield_param_list[0]);
+                if ($extrafield_collapse_display_value == 1 || $extrafield_collapse_display_value == 2) {
+                    $collapse_display = ($extrafield_collapse_display_value == 2 ? false : true);
+                    $extrafields_collapse_num = $this->attributes[$object->table_element]['pos'][$key];
+
+                    $out .= '<script type="text/javascript">';
+                    $out .= 'jQuery(document).ready(function(){';
+                    if ($collapse_display === false) {
+                        $out .= '   jQuery("#trextrafieldseparator' . $key . ' td").prepend("<span class=\"cursorpointer fa fa-plus-square\"></span>&nbsp;");';
+                        $out .= '   jQuery(".trextrafields_collapse' . $extrafields_collapse_num . '").hide();';
+                    } else {
+                        $out .= '   jQuery("#trextrafieldseparator' . $key . ' td").prepend("<span class=\"cursorpointer fa fa-minus-square\"></span>&nbsp;");';
+                    }
+                    $out .= '   jQuery("#trextrafieldseparator' . $key . '").click(function(){';
+                    $out .= '       jQuery(".trextrafields_collapse' . $extrafields_collapse_num . '").toggle("slow", function(){';
+                    $out .= '           if (jQuery(".trextrafields_collapse' . $extrafields_collapse_num . '").is(":hidden")) {';
+                    $out .= '               jQuery("#trextrafieldseparator' . $key . ' td span").addClass("fa-plus-square").removeClass("fa-minus-square");';
+                    $out .= '           } else {';
+                    $out .= '               jQuery("#trextrafieldseparator' . $key . ' td span").addClass("fa-minus-square").removeClass("fa-plus-square");';
+                    $out .= '           }';
+                    $out .= '       });';
+                    $out .= '   });';
+                    $out .= '});';
+                    $out .= '</script>';
+                }
+            }
+        }
+
 		return $out;
 	}
 
diff --git a/htdocs/core/modules/modAccounting.class.php b/htdocs/core/modules/modAccounting.class.php
index 65638a1cab2..c58ba79a8c4 100644
--- a/htdocs/core/modules/modAccounting.class.php
+++ b/htdocs/core/modules/modAccounting.class.php
@@ -170,15 +170,23 @@ class modAccounting extends DolibarrModules
 		$this->rights = array(); // Permission array used by this module
 		$r = 0;
 
-		$this->rights[$r][0] = 50440;
-		$this->rights[$r][1] = 'Manage chart of accounts, setup of accountancy';
+        $this->rights[$r][0] = 50440;
+        $this->rights[$r][1] = 'Manage chart of accounts, setup of accountancy';
+        $this->rights[$r][2] = 'r';
+        $this->rights[$r][3] = 0;
+        $this->rights[$r][4] = 'chartofaccount';
+        $this->rights[$r][5] = '';
+        $r++;
+
+		$this->rights[$r][0] = 50430;
+		$this->rights[$r][1] = 'Define and close a fiscal year';
 		$this->rights[$r][2] = 'r';
 		$this->rights[$r][3] = 0;
-		$this->rights[$r][4] = 'chartofaccount';
+		$this->rights[$r][4] = 'fiscalyear';
 		$this->rights[$r][5] = '';
 		$r++;
 
-		$this->rights[$r][0] = 50401;
+        $this->rights[$r][0] = 50401;
 		$this->rights[$r][1] = 'Bind products and invoices with accounting accounts';
 		$this->rights[$r][2] = 'r';
 		$this->rights[$r][3] = 0;
@@ -212,6 +220,30 @@ class modAccounting extends DolibarrModules
 		$this->rights[$r][5] = 'creer';
 		$r++;
 
+        $this->rights[$r][0] = 50414;
+        $this->rights[$r][1] = 'Delete operations in Ledger';
+        $this->rights[$r][2] = 'd';
+        $this->rights[$r][3] = 0;
+        $this->rights[$r][4] = 'mouvements';
+        $this->rights[$r][5] = 'supprimer';
+        $r++;
+
+        $this->rights[$r][0] = 50415;
+        $this->rights[$r][1] = 'Delete all operations by year and journal in Ledger';
+        $this->rights[$r][2] = 'd';
+        $this->rights[$r][3] = 0;
+        $this->rights[$r][4] = 'mouvements';
+        $this->rights[$r][5] = 'supprimer_tous';
+        $r++;
+
+        $this->rights[$r][0] = 50418;
+        $this->rights[$r][1] = 'Export operations of the Ledger';
+        $this->rights[$r][2] = 'r';
+        $this->rights[$r][3] = 0;
+        $this->rights[$r][4] = 'mouvements';
+        $this->rights[$r][5] = 'export';
+        $r++;
+
 		$this->rights[$r][0] = 50420;
 		$this->rights[$r][1] = 'Report and export reports (turnover, balance, journals, ledger)';
 		$this->rights[$r][2] = 'r';
@@ -220,14 +252,6 @@ class modAccounting extends DolibarrModules
 		$this->rights[$r][5] = 'lire';
 		$r++;
 
-		$this->rights[$r][0] = 50430;
-		$this->rights[$r][1] = 'Define and close a fiscal year';
-		$this->rights[$r][2] = 'r';
-		$this->rights[$r][3] = 0;
-		$this->rights[$r][4] = 'fiscalyear';
-		$this->rights[$r][5] = '';
-		$r++;
-
 
 		// Menus
 		//-------
diff --git a/htdocs/core/tpl/admin_extrafields_add.tpl.php b/htdocs/core/tpl/admin_extrafields_add.tpl.php
index 45c620db456..04720004492 100644
--- a/htdocs/core/tpl/admin_extrafields_add.tpl.php
+++ b/htdocs/core/tpl/admin_extrafields_add.tpl.php
@@ -107,7 +107,7 @@ $langs->load("modulebuilder");
 			else if (type == 'link')     { size.val('').prop('disabled', true); unique.removeAttr('disabled'); jQuery("#value_choice").show();jQuery("#helpselect").hide();jQuery("#helpsellist").hide();jQuery("#helpchkbxlst").hide();jQuery("#helplink").show();jQuery("#helppassword").hide();}
 			else if (type == 'separate') {
 				langfile.val('').prop('disabled',true);size.val('').prop('disabled', true); unique.removeAttr('checked').prop('disabled', true); required.val('').prop('disabled', true);
-				jQuery("#value_choice").hide();jQuery("#helpselect").hide();jQuery("#helpsellist").hide();jQuery("#helpchkbxlst").hide();jQuery("#helplink").hide();
+				jQuery("#value_choice").show();jQuery("#helpselect").hide();jQuery("#helpsellist").hide();jQuery("#helpchkbxlst").hide();jQuery("#helplink").hide();jQuery("#helppassword").hide();
 			}
 			else {	// type = string
 				size.val('').prop('disabled', true);
diff --git a/htdocs/core/tpl/admin_extrafields_edit.tpl.php b/htdocs/core/tpl/admin_extrafields_edit.tpl.php
index 1ba83bc393f..7ed41af9281 100644
--- a/htdocs/core/tpl/admin_extrafields_edit.tpl.php
+++ b/htdocs/core/tpl/admin_extrafields_edit.tpl.php
@@ -103,7 +103,7 @@ $langs->load("modulebuilder");
 			else if (type == 'checkbox') { size.val('').prop('disabled', true); unique.removeAttr('checked').prop('disabled', true); jQuery("#value_choice").show();jQuery("#helpselect").show();jQuery("#helpsellist").hide();jQuery("#helpchkbxlst").hide();jQuery("#helplink").hide();jQuery("#helppassword").hide();}
 			else if (type == 'chkbxlst') { size.val('').prop('disabled', true); unique.removeAttr('checked').prop('disabled', true); jQuery("#value_choice").show();jQuery("#helpselect").hide();jQuery("#helpsellist").hide();jQuery("#helpchkbxlst").show();jQuery("#helplink").hide();jQuery("#helppassword").hide();}
 			else if (type == 'link')     { size.val('').prop('disabled', true); unique.removeAttr('disabled'); jQuery("#value_choice").show();jQuery("#helpselect").hide();jQuery("#helpsellist").hide();jQuery("#helpchkbxlst").hide();jQuery("#helplink").show();jQuery("#helppassword").hide();}
-			else if (type == 'separate') { size.val('').prop('disabled', true); unique.removeAttr('checked').prop('disabled', true); required.val('').prop('disabled', true); default_value.val('').prop('disabled', true); jQuery("#value_choice").hide();jQuery("#helpselect").hide();jQuery("#helpsellist").hide();jQuery("#helpchkbxlst").hide();jQuery("#helplink").hide();jQuery("#helppassword").hide();}
+			else if (type == 'separate') { size.val('').prop('disabled', true); unique.removeAttr('checked').prop('disabled', true); required.val('').prop('disabled', true); default_value.val('').prop('disabled', true); jQuery("#value_choice").show();jQuery("#helpselect").hide();jQuery("#helpsellist").hide();jQuery("#helpchkbxlst").hide();jQuery("#helplink").hide();jQuery("#helppassword").hide();}
 			else {	// type = string
 				size.val('').prop('disabled', true);
 				unique.removeAttr('disabled');
@@ -173,7 +173,7 @@ if((($type == 'select') || ($type == 'checkbox') || ($type == 'radio')) && is_ar
 		}
 	}
 }
-elseif (($type== 'sellist') || ($type == 'chkbxlst') || ($type == 'link') || ($type == 'password'))
+elseif (($type== 'sellist') || ($type == 'chkbxlst') || ($type == 'link') || ($type == 'password') || ($type == 'separate'))
 {
 	$paramlist=array_keys($param['options']);
 	$param_chain = $paramlist[0];
diff --git a/htdocs/core/tpl/extrafields_view.tpl.php b/htdocs/core/tpl/extrafields_view.tpl.php
index a34308432e4..10aff5637c8 100644
--- a/htdocs/core/tpl/extrafields_view.tpl.php
+++ b/htdocs/core/tpl/extrafields_view.tpl.php
@@ -48,8 +48,8 @@ if ($reshook < 0) setEventMessages($hookmanager->error, $hookmanager->errors, 'e
 
 //var_dump($extrafields->attributes[$object->table_element]);
 if (empty($reshook) && is_array($extrafields->attributes[$object->table_element]['label']))
-
 {
+    $extrafields_collapse_num = '';
 	foreach ($extrafields->attributes[$object->table_element]['label'] as $key => $label)
 	{
 		// Discard if extrafield is a hidden field on form
@@ -86,11 +86,25 @@ if (empty($reshook) && is_array($extrafields->attributes[$object->table_element]
 		}
 		if ($extrafields->attributes[$object->table_element]['type'][$key] == 'separate')
 		{
+            $extrafields_collapse_num = '';
+            $extrafield_param = $extrafields->attributes[$object->table_element]['param'][$key];
+            if (!empty($extrafield_param) && is_array($extrafield_param)) {
+                $extrafield_param_list = array_keys($extrafield_param['options']);
+
+                if (count($extrafield_param_list)>0) {
+                    $extrafield_collapse_display_value = intval($extrafield_param_list[0]);
+
+                    if ($extrafield_collapse_display_value==1 || $extrafield_collapse_display_value==2) {
+                        $extrafields_collapse_num = $extrafields->attributes[$object->table_element]['pos'][$key];
+                    }
+                }
+            }
+
 			print $extrafields->showSeparator($key, $object);
 		}
 		else
 		{
-			print '<tr>';
+            print '<tr class="trextrafields_collapse'.$extrafields_collapse_num.'">';
 			print '<td class="titlefield">';
 			print '<table width="100%" class="nobordernopadding">';
 			print '<tr>';
diff --git a/htdocs/langs/en_US/admin.lang b/htdocs/langs/en_US/admin.lang
index 76631626eeb..b8cab5ce713 100644
--- a/htdocs/langs/en_US/admin.lang
+++ b/htdocs/langs/en_US/admin.lang
@@ -907,6 +907,9 @@ Permission50202=Import transactions
 Permission50401=Bind products and invoices with accounting accounts
 Permission50411=Read operations in ledger
 Permission50412=Write/Edit operations in ledger
+Permission50414=Delete operations in ledger
+Permission50415=Delete all operations by year and journal in ledger
+Permission50418=Export operations of the ledger
 Permission50420=Report and export reports (turnover, balance, journals, ledger)
 Permission50430=Define and close a fiscal year
 Permission50440=Manage chart of accounts, setup of accountancy