Hi MINAUS
It's great to see that brunob has provided assistance with this. The Inventory Value Reconciliation report is designed to reconcile the asset account for item inventory, which is why it will only allow you to order by asset account; not cost of sales account.
There is no report with this information, but you can export it, then use the data to create a list of which items use which account through Excel or a similar program. To do this; Click your business name > Import and export data > Export> Items > Export.
The Items List Summary report does not have a date filter as it is not a transaction report. however, if you would like to see more flexibility around that and the filters on the Inventory Value Reconciliation report you can put forward your suggestion to our developers via the MYOB Business Ideas Exchange.