[FIX] fields: read/write company-dependent fields without ir.property access

This is the first step to a more comprehensive handling of company-dependent
fields which are ir_properties.

With model-specific access rights, users should be able to read/update a
company-dependent field no matter their access rights on ir_property.

Before this commit, a user having access to res.partner, but not to ir.property
couldn't write on property_account_receivable/payable just because he couldn't
write the corresponding ir.property.  After this commit, he can.

OPW 1923345

odoo/addons/test_new_api/tests/test_new_fields.py

@@ -669,6 +669,10 @@ class TestFields(common.TransactionCase):
         self.env['ir.property'].create({'name': 'foo', 'fields_id': field_tag_id.id,
                                         'value': tag0, 'type': 'many2one'})
 
+        # assumption: users don't have access to 'ir.property'
+        accesses = self.env['ir.model.access'].search([('model_id.model', '=', 'ir.property')])
+        accesses.write(dict.fromkeys(['perm_read', 'perm_write', 'perm_create', 'perm_unlink'], False))
+
         # create/modify a record, and check the value for each user
         record = self.env['test_new_api.company'].create({
             'foo': 'main',
@@ -722,6 +726,13 @@ class TestFields(common.TransactionCase):
         self.assertEqual(record.sudo(user1).foo, False)
         self.assertEqual(record.sudo(user2).foo, 'default')
 
+        # set field with 'force_company' in context
+        record.sudo(user0).with_context(force_company=company1.id).foo = 'beta'
+        record.invalidate_cache()
+        self.assertEqual(record.sudo(user0).foo, 'main')
+        self.assertEqual(record.sudo(user1).foo, 'beta')
+        self.assertEqual(record.sudo(user2).foo, 'default')
+
         # create company record and attribute
         company_record = self.env['test_new_api.company'].create({'foo': 'ABC'})
         attribute_record = self.env['test_new_api.company.attr'].create({