diff --git a/auditlog/models/rule.py b/auditlog/models/rule.py
index 0336ed3e551..32ff17c746c 100644
--- a/auditlog/models/rule.py
+++ b/auditlog/models/rule.py
@@ -71,10 +71,12 @@ def __enter__(self):
         don't swap them all out here.
         """
         self._original_cache = self._transaction.cache
-        # Copy the sets of records, which are popped on recompute but do not
-        # copy the keys because they do not match the original field object
-        # afterwards.
-        self._original_tocompute = defaultdict(OrderedSet)
+        # Also swap out the list of fields to recompute. Their compute methods
+        # may depend on fields in the cache that are not yet flushed, and as is
+        # the case with account.bank.statement.line's _compute_internal_index,
+        # may not be resilient to some of the values (c.q. 'date') missing.
+        self._original_tocompute = self._transaction.tocompute
+        self._transaction.tocompute = defaultdict(OrderedSet)
         for key, value in self._transaction.tocompute.items():
             self._original_tocompute[key] = OrderedSet(value)
         temporary_cache = api.Cache()
diff --git a/test_auditlog/tests/__init__.py b/test_auditlog/tests/__init__.py
index febd48f594d..9678814e1ad 100644
--- a/test_auditlog/tests/__init__.py
+++ b/test_auditlog/tests/__init__.py
@@ -1,2 +1,3 @@
+from . import test_account_bank_statement_line
 from . import test_account_move_reverse
 from . import test_product_tax_multicompany
diff --git a/test_auditlog/tests/test_account_bank_statement_line.py b/test_auditlog/tests/test_account_bank_statement_line.py
new file mode 100644
index 00000000000..01d724212de
--- /dev/null
+++ b/test_auditlog/tests/test_account_bank_statement_line.py
@@ -0,0 +1,52 @@
+from odoo.tests import tagged
+
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.addons.auditlog.tests.common import AuditLogRuleCommon
+
+
+@tagged("post_install", "-at_install")
+class TestAccountBankStatementLine(AccountTestInvoicingCommon, AuditLogRuleCommon):
+    def setUp(self):
+        super().setUp()
+        self.rule = self.env["auditlog.rule"].create(
+            {
+                "name": __name__,
+                "model_id": self.env.ref("account.model_account_move").id,
+                "log_read": True,
+                "log_create": True,
+                "log_write": True,
+                "log_unlink": True,
+                "log_type": "full",
+            }
+        )
+        self.rule.subscribe()
+
+    def test_create_statement_line(self):
+        """Statement line can be created with logging on journal entries enabled.
+
+        Because we swap out the cache when fetching previous values during full
+        logging using the ThrowAwayCache, some values that are assumed by
+        compute methods (c.q. 'date' in account.bank.statement.line's
+        _compute_internal_index) might be missing. If a recompute of those fields
+        is inadvertently triggered when using the ThrowAwayCache, the missing
+        values will raise an exception (in this case: `AttributeError: 'bool'
+        object has no attribute 'strftime'`). This test verifies that the queued
+        recomputes are consistent with the values in the cache such that this
+        exception does not occur.
+        """
+        partner = self.env["res.partner"].create({"name": "test"})
+        stmt = self.env["account.bank.statement"].create(
+            {"journal_id": self.company_data["default_journal_bank"].id}
+        )
+        line = self.env["account.bank.statement.line"].create(
+            {
+                "date": "2023-04-01",
+                "account_number": "NL45 TRIO 0198100000",
+                "amount": 5.75,
+                "journal_id": self.company_data["default_journal_bank"].id,
+                "payment_ref": "1234",
+                "partner_id": partner.id,
+                "statement_id": stmt.id,
+            },
+        )
+        line.flush_recordset()