This update ensures new records receive their default values earlier and more reliably when forms are opened. It also fixes related test and calculation issues in follow-up accounting, planning, and mobile interface flows, reducing errors for users and improving stability.

Companion of https://github.com/odoo/odoo/pull/55995.

The unrealized gains and losses report now lets users see the related journal items behind the reported amounts. This improves transparency for finance teams and makes it easier to review, explain, and audit currency revaluation results.

Task [2231958](https://www.odoo.com/web#id=2231958&action=333&active_id=967&model=project.task&view_type=form&cids=&menu_id=4720)

Linked to https://github.com/odoo/odoo/pull/56080

The planning app now gives users clearer guidance when getting started, including helpful empty screens and sample-style helpers. Several scheduling, email, role, and template screens were cleaned up to make daily planning tasks easier, and the manager permission label was renamed to Administrator for clarity.

[IMP]planning: improve the onboarding process and clean screens

- If there are no record, alert the user that this action is not possible

- Improve and clean the shift form view

- Clean the send planning by email wizard
--> hide the 'employee_ids' field

- Clean roles list view
--> move the employee_ids field in front of the color one

- Improve shift templates list view
--> move the company_id field in front of the project_id one

- Add helpers and empty screens/dummy data for a better understanding

- Rename the 'manager' access rights level into 'Administrator'

This update improves how billable projects are handled across timesheet, helpdesk, and field service workflows. It helps teams better identify and manage project work that can be billed to customers, supporting more accurate service invoicing and reporting.

taskID: 2032048