Before, the approval mechanism validation was mostly implemented in the frontend:

* The frontend detects that a button has a approval validation with `get_spec_approval`
* Whenever the button is pressed, the frontend contacted the server to know if the user can indeed call the method (with `check_approval`)
* If the server answered positively then the frontend did the call to the server to execute the method

The problem is that a tech-savy user could bypass this approval check:
* by manually calling the method on the model
* by calling a button doing the same thing outside a form view

Now, for method approval (in contrast to action approval) we do it in the backend:
* The frontend detects that a button has a approval validation with `get_spec_approval`
* The frontend does not need to know if it is approved or not, it directly call the method on the model
* When receiving the call, the backend will now check if it is approved before executing it

Technically, this PR is inspired by `base.automation`. When an approval rule is created/written then the corresponding method is patched to verify approval rules.

task-id:3285734

### Steps to reproduce
- Enable batch payment in accounting settings.
- Go to Accounting > Vendors > Payments > Select Multiple, but at least 2 records need to be different vendors, create a batch and Validate.
- Go to Dashboard > Bank > New > Create a new transaction that matches one of the values in the batch payment, as well as making sure to set the Label field for this transaction to be exactly the Reference/Memo from the record you've chosen from the batch payment.
- Go to Configuration > Reconciliation Models > Invoices/Bills Perfect Match > Run Manually.
- Return to Bank Journal from Accounting Dashboard > Discuss Log of the added transaction.

### Issue
Note created which says ”This bank transaction has been automatically validated using the reconciliation model” but it's not the case.

### Reason of the problem
We don't check if the statement line is reconciled before logging the success message.

opw-3419358

Forward-Port-Of: odoo/enterprise#45805
Forward-Port-Of: odoo/enterprise#45431

This issue will be generated when retrieving real-time currency rate updates if the connection cannot be established or if the web services are unavailable at that time.

Error message :
Unable to connect to the online exchange rate platform bbr. The web service may be temporarily down.

Traceback:-
```
ReadTimeout: HTTPSConnectionPool(host='olinda.bcb.gov.br', port=443): Read timed out. (read timeout=10)
  File "home/odoo/src/enterprise/saas-16.3/currency_rate_live/models/res_config_settings.py", line 210, in update_currency_rates
    parse_results = parse_function(active_currencies)
  File "home/odoo/src/enterprise/saas-16.3/currency_rate_live/models/res_config_settings.py", line 417, in _parse_bbr_data
    response = session.get(request_url, timeout=10)
  File "requests/sessions.py", line 557, in get
    return self.request('GET', url, **kwargs)
  File "requests/sessions.py", line 544, in request
    resp = self.send(prep, **send_kwargs)
  File "requests/sessions.py", line 657, in send
    r = adapter.send(request, **kwargs)
  File "requests/adapters.py", line 529, in send
    raise ReadTimeout(e, request=request)
```

The logger is updated to use the 'warning' level instead of the 'exception' level. This change reflects a less severe logging level for cases when  unable to connect online exchange rate

sentry-4330375314

Forward-Port-Of: odoo/enterprise#45328

[OPW-3230087](
https://www.odoo.com/web#id=3230087&cids=1&menu_id=4720&action=333&active_id=70&model=project.task&view_type=form) [upg-618789](
https://upgrade.odoo.com/web#id=618789&action=150&model=upgrade.request&view_type=form&cids=1&menu_id=107)

While upgrading from 13.0 to 14.0, the mentioned db runs out of Memory (more specifically while computing the newly introduced `l10n_pe_edi_affectation_reason`):

```
Traceback (most recent call last):
  File "/home/odoo/src/odoo/14.0/odoo/api.py", line 794, in get
    return field_cache[record._ids[0]]
KeyError: 838760

During handling of the above exception, another exception occurred:

Traceback (most recent call last):
  File "/home/odoo/src/odoo/14.0/odoo/fields.py", line 972, in __get__
    value = env.cache.get(record, self)
  File "/home/odoo/src/odoo/14.0/odoo/api.py", line 797, in get
    raise CacheMiss(record, field)
odoo.exceptions.CacheMiss: 'account.move.line(838760,).exclude_from_invoice_tab'

During handling of the above exception, another exception occurred:

Traceback (most recent call last):
  File "/home/odoo/src/odoo/14.0/odoo/service/server.py", line 1201, in preload_registries
    registry = Registry.new(dbname, update_module=update_module)
  File "/home/odoo/src/odoo/14.0/odoo/modules/registry.py", line 89, in new
    odoo.modules.load_modules(registry._db, force_demo, status, update_module)
  File "/home/odoo/src/odoo/14.0/odoo/modules/loading.py", line 457, in load_modules
    force, status, report, loaded_modules, update_module, models_to_check)
  File "/home/odoo/src/odoo/14.0/odoo/modules/loading.py", line 349, in load_marked_modules
    perform_checks=perform_checks, models_to_check=models_to_check
  File "/home/odoo/src/odoo/14.0/odoo/modules/loading.py", line 199, in load_module_graph
    registry.init_models(cr, model_names, {'module': package.name}, new_install)
  File "/home/odoo/src/odoo/14.0/odoo/modules/registry.py", line 422, in init_models
    env['base'].flush()
  File "/home/odoo/src/odoo/14.0/odoo/models.py", line 5473, in flush
    self.recompute()
  File "/home/odoo/src/odoo/14.0/odoo/models.py", line 5932, in recompute
    process(field)
  File "/home/odoo/src/odoo/14.0/odoo/models.py", line 5916, in process
    field.recompute(recs)
  File "/home/odoo/src/odoo/14.0/odoo/fields.py", line 1155, in recompute
    self.compute_value(recs)
  File "/home/odoo/src/odoo/14.0/odoo/fields.py", line 1177, in compute_value
    records._compute_field_value(self)
  File "/home/odoo/src/odoo/14.0/odoo/models.py", line 4078, in _compute_field_value
    getattr(self, field.compute)()
  File "/home/odoo/src/enterprise/14.0/l10n_pe_edi/models/account_move_line.py", line 42, in _compute_l10n_pe_edi_affectation_reason
    if line.exclude_from_invoice_tab or not taxes_with_code:
  File "/home/odoo/src/odoo/14.0/odoo/fields.py", line 998, in __get__
    recs._fetch_field(self)
  File "/home/odoo/src/odoo/14.0/odoo/models.py", line 3071, in _fetch_field
    self._read(fnames)
  File "/home/odoo/src/odoo/14.0/odoo/models.py", line 3168, in _read
    self.env.cache.update(fetched, field, values)
  File "/home/odoo/src/odoo/14.0/odoo/api.py", line 812, in update
    field_cache.update(zip(records._ids, values))
MemoryError
```

Changing the order of the `or` condition is enough to prevent that issue from happening, in this case.

More broadly speaking, since `taxes_with_code` is already locally available and `exclude_from_invoice_tab` needs to go through the ORM, I think it's better to check the former first - reducing the chances of calling the ORM.

Forward-Port-Of: odoo/enterprise#45787
Forward-Port-Of: odoo/enterprise#44644

Steps to reproduce:
- Install & configure Mexican localization
- Install l10n_mx_edi_extended
- Use a Mexican company
- Go to Settings
- Click on "Download XSD files (XML validation)"
- Create an invoice with "External Trade" set to "Definitive"
- Confirm the invoice
- Process it with CFDI (4.0) E-invoicing service

The following validation error occurs during the generation of the CFDI: ":22:0:ERROR:SCHEMASV:SCHEMAV_CVC_ELT_1:
Element '{http://www.sat.gob.mx/ComercioExterior11}ComercioExterior': No matching global element declaration available, but demanded by the strict wildcard."

Issue:
This error is triggered because it finds an element (i.e. ComercioExterior) that is not declared in the available XSD files.
When downloading the XSD files, "cfdv33.xsd" file is updated to add an import to all complementary XSD files.
But it is not the case for "cfdv40.xsd" file.

Solution:
Also update "cfdv40.xsd" file with all complementary XSD files.

opw-3353189

Forward-Port-Of: odoo/enterprise#45896

Steps to reproduce:
- Install Accounting and configure Spanish localization
- Create a contact (e.g. Contact X)
- Create 4 invoices for Contact X and confirm them:
  * Amount: 1000€ - Invoice Date: 19/01/2022
  * Amount: 1000€ - Invoice Date: 19/04/2022
  * Amount: 1000€ - Invoice Date: 19/07/2022
  * Amount: 1000€ - Invoice Date: 19/10/2022
- Go to Accounting / Reporting / Statement Reports / Tax Report
- Select Report: Tax Report (Mod 347) (ES)
- Select curtom dates from 01/01/2022 to 31/03/2022
- Check line "B - Entregas de bienes y prestaciones de servicios superiores a 3.005,06 €" The line is empty.
As the sum of all invoices of Contact X for the fiscal year 2022 is higher than 3005,06€ (i.e. 4000€), the amount of all invoices of Contact X for the filtered period should appear (i.e. 1000€).

Cause:
It is due to the fact that partners are excluded from the report if the sum of their invoices doesn't reach the threshold of 3005,06€ in the selected period, when the check to exclude partners should be based on the whole fiscal year.

Solution:
When computing the partners to exclude, the fiscal year is retrieved from the start date (selected in the report) and the computation is based on that fiscal year. In the particular case where the start and the end dates are from different fiscal years, nothing will be done (computation based on the selected dates).

opw-3357320

Forward-Port-Of: odoo/enterprise#45439

## Issue
On account follow up we can set an SMS template whose model is not `res.partner`, and if in said template we try to access a field that is not of `res.partner`, we have an error when rendering the template when triggering a followup. We should prevent users from selecting templates that are not based on `res.partner`.

## Steps to reproduce
- Install Accounting, SMS and another app (FSM for example)
- Accounting > Configuration > Follow up levels > 15 days
- Check SMS, set a template on it, on from FSM (so the model of the template is not `res.partner`).
- In the body add a reference to an attribute that is not present in `res.partner` for example {{object.origin}}
- Accounting > Customers > Follow-up Reports
- Select one of the entry that use the follow-up we modified
- Click on "Follow up", we are met with an error of failing to render the template.

## Cause
The Follow-up expects the template to be based on `res.partner`, but it's not the case always, because the user can set any sms template they want, regardless of the model. So when we access an attribute that doesn't exist on said model, we have a rendering failure of the template.

## Fix
Add a domain on `sms_template_id` on `FollowupLine` to force the model to be only `res.partner`. This is already the case in `AccountFollowupReport`.

## Affected versions
16 up to master

Reference:
opw-3372220

Forward-Port-Of: odoo/enterprise#45359