I've set Severity to 'minor' here, as it's not such a big deal. I'd rather call it a "glitch".

Steps must be taken in exact order, otherwise the glitch might not show:

- Have a full-blown, working account set with assets, expenses etc. and at best some child accounts.

- Set filter to [ ] Show zero total accounts (i. e. do _not_ show them)

- Create a New Account, using - this is possibly determinative - a zero-total account as a parent (parent defined as 'placeholder'). Remember that zero total accounts ARE always shown in "Create New Account" dialog - this is good as it is.

--> Account will not show up yet. This is OK, as it's on 0,00 balance.

- Transfer some "money" to the new account, so that it gets a non-zero-total status.

- Hit Ctrl-R (Refresh).

Expected:

- NOW the account should show up, 

Actual:

- Account still does not show.

Workaround:
- View->Filter By
- Check [x] Show zero total accounts
- Uncheck [x] Show zero total accounts
- Press OK to leave dialog

Account will now be recognized as non-zero-total.

Sorry for the long post due to the fact that the test-case is not so easy to describe.