[FIX] account: partners not shared

- Activate multi-company, but do not share contact book.
- Create 2 companies A & B
- Create a partner named 'PartnerA' in company A
- Switch to company B
- Import a bank statement with partner name set as 'PartnerA' (use the
  bank statement template if necessary)
- Reconcile the entries

An `AccessError` is raised.

The partner suggestion doesn't take into account the record rules,
therefore it might happen that the user doesn't have access to it.

opw-1958711

closes odoo/odoo#32239

Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>

addons/account/models/reconciliation_widget.py

@@ -91,6 +91,17 @@ class AccountReconciliation(models.AbstractModel):
             WHERE st_line.id IN %s
         '''
         params = [tuple(st_lines.ids)]
+
+        # Add the res.partner's IR rules to the WHERE clause. In case partners are not shared
+        # between companies, identical partners may exist in a company we don't have access to.
+        ir_rules_query = self.env['res.partner']._where_calc([])
+        self.env['res.partner']._apply_ir_rules(ir_rules_query, 'read')
+        from_clause, where_clause, where_clause_params = ir_rules_query.get_sql()
+        where_p3 = (" AND %s" % where_clause).replace('res_partner', 'p3') if where_clause else ''
+        if where_p3:
+            query += where_p3
+            params += where_clause_params
+
         self._cr.execute(query, params)
 
         result = {}