This update prevents users from creating fiscal years on child companies, ensuring fiscal year management is centralized at the parent company level. This improves data consistency and prevents configuration errors in multi-company setups.

Description of the issue this commit addresses:

We do not want the user to be able to create fiscal years on child companies.

---

Desired behavior after this commit is merged:

A new check in fiscal years raises an error when the user tries to create a fiscal year from a child company.

---

no task-feedback

Forward-Port-Of: odoo/enterprise#67121

This update includes two important fixes to the accounting system: first, it resolves an issue where writing changes to assets across multiple companies now works correctly, and second, it prevents users from accidentally creating fiscal years on child company branches, which should only be managed at the parent company level. These changes improve data integrity and prevent configuration errors.