diff --git a/addons/account/models/account_bank_statement.py b/addons/account/models/account_bank_statement.py
index ab25e37e01d..0b3119aae31 100644
--- a/addons/account/models/account_bank_statement.py
+++ b/addons/account/models/account_bank_statement.py
@@ -1,4 +1,6 @@
 # -*- coding: utf-8 -*-
+from contextlib import contextmanager
+
 from odoo import api, fields, models, _, Command
 from odoo.exceptions import UserError
 from odoo.tools.misc import formatLang
@@ -298,3 +300,39 @@ class AccountBankStatement(models.Model):
             defaults['line_ids'] = [Command.set(lines.ids)]
 
         return defaults
+
+    @contextmanager
+    def _check_attachments(self, container, values_list):
+        attachments_to_fix_list = []
+        for values in values_list:
+            attachment_ids = set()
+            for orm_command in values.get('attachment_ids', []):
+                if orm_command[0] == Command.LINK:
+                    attachment_ids.add(orm_command[1])
+                elif orm_command[0] == Command.SET:
+                    for attachment_id in orm_command[2]:
+                        attachment_ids.add(attachment_id)
+
+            attachments = self.env['ir.attachment'].browse(list(attachment_ids))
+            attachments_to_fix_list.append(attachments)
+
+        yield
+
+        for stmt, attachments in zip(container['records'], attachments_to_fix_list):
+            attachments.write({'res_id': stmt.id, 'res_model': stmt._name})
+
+    @api.model_create_multi
+    def create(self, vals_list):
+        container = {'records': self.env['account.bank.statement']}
+        with self._check_attachments(container, vals_list):
+            container['records'] = stmts = super().create(vals_list)
+        return stmts
+
+    def write(self, values):
+        if len(self) != 1 and 'attachment_ids' in values:
+            values.pop('attachment_ids')
+
+        container = {'records': self}
+        with self._check_attachments(container, [values]):
+            result = super().write(values)
+        return result
diff --git a/addons/account/tests/test_account_bank_statement.py b/addons/account/tests/test_account_bank_statement.py
index 6546de84c8e..b9dfa33e4b2 100644
--- a/addons/account/tests/test_account_bank_statement.py
+++ b/addons/account/tests/test_account_bank_statement.py
@@ -5,6 +5,7 @@ from odoo.tests.common import Form
 from odoo.exceptions import ValidationError, UserError
 from odoo import fields, Command
 
+import base64
 
 @tagged('post_install', '-at_install')
 class TestAccountBankStatementLine(AccountTestInvoicingCommon):
@@ -1385,3 +1386,27 @@ class TestAccountBankStatementLine(AccountTestInvoicingCommon):
             'is_valid': True,
             'is_complete': True,
         }])
+
+    def test_statement_attachments(self):
+        ''' Ensure that attachments are properly linked to bank statements '''
+
+        attachment_vals = {
+            'datas': base64.b64encode(b'My attachment'),
+            'name': 'doc.txt',
+        }
+
+        attachment = self.env['ir.attachment'].create(attachment_vals)
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'attachment_ids': [Command.set(attachment.ids)],
+        })
+
+        attachment = self.env['ir.attachment'].create(attachment_vals)
+
+        statement.write({'attachment_ids': [Command.link(attachment.id)]})
+
+        self.assertRecordValues(statement.attachment_ids, [
+            {'res_id': statement.id, 'res_model': 'account.bank.statement'},
+            {'res_id': statement.id, 'res_model': 'account.bank.statement'},
+        ])