Power BI support 3 types of Opening Balance & 3 types of Closing Balance DAX functions, its only works with import mode and does not support the direct query mode.
1 . CLOSINGBALANCEMONTH: Evaluates the expression at the last date of the month in the current context.
Syntax: CLOSINGBALANCEMONTH(<expression>,<dates>,<filter>)
2. CLOSINGBALANCEQUARTER: Evaluates the expression at the last date of the quarter in the current context.
Syntax: CLOSINGBALANCEQUARTER(<expression>,<dates>,<filter>)
3. CLOSINGBALANCEYEAR: Evaluates the expression at the last date of the year in the current context.
Syntax: CLOSINGBALANCEYEAR(<expression>,<dates>,<filter>)
4. OPENINGBALANCEMONTH: Evaluates the expression at the first date of the month in the current context.
Syntax: OPENINGBALANCEMONTH(<expression>,<dates>,<filter>)
5. OPENINGBALANCEQUARTER: Evaluates the expression at the first date of the quarter, in the current context.
Syntax: OPENINGBALANCEQUARTER(<expression>,<dates>,<filter>)
6. OPENINGBALANCEYEAR: Evaluates the expression at the first date of the year in the current context.
Syntax: OPENINGBALANCEYEAR(<expression>,<dates>,<filter>)
Watch Practical video
ALL six types of OPENING BALANCE & CLOSING BALANCE DAX Functions working step by step
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