[IMP] account: add account.fiscalyear model

In order to improve the fiscal year management, we allow the user to define custom fiscal years
    using the account.fiscalyear model.

Was task: https://www.odoo.com/web#id=39878&view_type=form&model=project.task&menu_id=
Was PR #20936

11 files changed, 318 insertions, 36 deletions

diff --git a/addons/account/__manifest__.py b/addons/account/__manifest__.py
index 47f91fd2cd4..9b98ed5ff11 100644
--- a/addons/account/__manifest__.py
+++ b/addons/account/__manifest__.py
@@ -67,6 +67,7 @@ Core mechanisms for the accounting modules. To display the menuitems, install th
         'views/report_tax.xml',
         'views/res_users_views.xml',
         'data/service_cron_reverse.xml',
+        'views/account_fiscal_year_view.xml',
     ],
     'demo': [
         'demo/account_demo.xml',
diff --git a/addons/account/models/__init__.py b/addons/account/models/__init__.py
index 4eb991c1183..95d9fcbf996 100644
--- a/addons/account/models/__init__.py
+++ b/addons/account/models/__init__.py
@@ -10,6 +10,7 @@ from . import chart_template
 from . import account_analytic_line
 from . import account_journal_dashboard
 from . import product
+from . import account_fiscal_year
 from . import company
 from . import res_config_settings
 from . import account_cash_rounding
diff --git a/addons/account/models/account_fiscal_year.py b/addons/account/models/account_fiscal_year.py
new file mode 100644
index 00000000000..ce031fb3f59
--- /dev/null
+++ b/addons/account/models/account_fiscal_year.py
@@ -0,0 +1,56 @@
+# -*- coding: utf-8 -*-
+
+from odoo.exceptions import ValidationError
+from odoo import api, fields, models, _
+from odoo.tools import DEFAULT_SERVER_DATE_FORMAT
+
+
+from datetime import datetime
+
+
+class AccountFiscalYear(models.Model):
+    _name = 'account.fiscal.year'
+    _description = 'Fiscal Year'
+
+    name = fields.Char(string='Name', required=True)
+    date_from = fields.Date(string='Start Date', required=True,
+        help='Start Date, included in the fiscal year.')
+    date_to = fields.Date(string='End Date', required=True,
+        help='Ending Date, included in the fiscal year.')
+    company_id = fields.Many2one('res.company', string='Company', required=True,
+        default=lambda self: self.env.user.company_id)
+
+    @api.constrains('date_from', 'date_to', 'company_id')
+    def _check_dates(self):
+        '''
+        Check interleaving between fiscal years.
+        There are 3 cases to consider:
+
+        s1   s2   e1   e2
+        (    [----)----]
+
+        s2   s1   e2   e1
+        [----(----]    )
+
+        s1   s2   e2   e1
+        (    [----]    )
+        '''
+        for fy in self:
+            # Starting date must be prior to the ending date
+            date_from = datetime.strptime(fy.date_from, DEFAULT_SERVER_DATE_FORMAT)
+            date_to = datetime.strptime(fy.date_to, DEFAULT_SERVER_DATE_FORMAT)
+            if date_to < date_from:
+                raise ValidationError(_('The ending date must not be prior to the starting date.'))
+
+
+            domain = [
+                ('id', '!=', fy.id),
+                ('company_id', '=', fy.company_id.id),
+                '|', '|',
+                '&', ('date_from', '<=', fy.date_from), ('date_to', '>=', fy.date_from),
+                '&', ('date_from', '<=', fy.date_to), ('date_to', '>=', fy.date_to),
+                '&', ('date_from', '<=', fy.date_from), ('date_to', '>=', fy.date_to),
+            ]
+
+            if self.search_count(domain) > 0:
+                raise ValidationError(_('You can not have an overlap between two fiscal years, please correct the start and/or end dates of your fiscal years.'))
diff --git a/addons/account/models/company.py b/addons/account/models/company.py
index aa1526d7ce8..638b0b4bcd7 100644
--- a/addons/account/models/company.py
+++ b/addons/account/models/company.py
@@ -7,6 +7,7 @@ from odoo import fields, models, api, _
 from odoo.exceptions import ValidationError, UserError
 from odoo.exceptions import UserError
 from odoo.tools.float_utils import float_round, float_is_zero
+from odoo.tools import DEFAULT_SERVER_DATE_FORMAT, date_utils
 
 
 class ResCompany(models.Model):
@@ -74,27 +75,59 @@ Best Regards,'''))
         return last_day > last_day_of_month and last_day_of_month or last_day
 
     @api.multi
-    def compute_fiscalyear_dates(self, date):
-        """ Computes the start and end dates of the fiscalyear where the given 'date' belongs to
-            @param date: a datetime object
-            @returns: a dictionary with date_from and date_to
-        """
-        self = self[0]
-        last_month = self.fiscalyear_last_month
-        last_day = self.fiscalyear_last_day
-        if (date.month < last_month or (date.month == last_month and date.day <= last_day)):
-            date = date.replace(month=last_month, day=last_day)
-        else:
-            if last_month == 2 and last_day == 29 and (date.year + 1) % 4 != 0:
-                date = date.replace(month=last_month, day=28, year=date.year + 1)
-            else:
-                date = date.replace(month=last_month, day=last_day, year=date.year + 1)
-        date_to = date
-        date_from = date + timedelta(days=1)
-        if date_from.month == 2 and date_from.day == 29:
-            date_from = date_from.replace(day=28, year=date_from.year - 1)
-        else:
-            date_from = date_from.replace(year=date_from.year - 1)
+    def compute_fiscalyear_dates(self, current_date):
+        '''Computes the start and end dates of the fiscal year where the given 'date' belongs to.
+
+        :param current_date: A datetime.date/datetime.datetime object.
+        :return: A dictionary containing:
+            * date_from
+            * date_to
+            * [Optionally] record: The fiscal year record.
+        '''
+        self.ensure_one()
+        date_str = current_date.strftime(DEFAULT_SERVER_DATE_FORMAT)
+
+        # Search a fiscal year record containing the date.
+        # If a record is found, then no need further computation, we get the dates range directly.
+        fiscalyear = self.env['account.fiscal.year'].search([
+            ('company_id', '=', self.id),
+            ('date_from', '<=', date_str),
+            ('date_to', '>=', date_str),
+        ], limit=1)
+        if fiscalyear:
+            return {
+                'date_from': datetime.strptime(fiscalyear.date_from, DEFAULT_SERVER_DATE_FORMAT).date(),
+                'date_to': datetime.strptime(fiscalyear.date_to, DEFAULT_SERVER_DATE_FORMAT).date(),
+                'record': fiscalyear,
+            }
+
+        date_from, date_to = date_utils.get_fiscal_year(
+            current_date, day=self.fiscalyear_last_day, month=self.fiscalyear_last_month)
+
+        date_from_str = date_from.strftime(DEFAULT_SERVER_DATE_FORMAT)
+        date_to_str = date_to.strftime(DEFAULT_SERVER_DATE_FORMAT)
+
+        # Search for fiscal year records reducing the delta between the date_from/date_to.
+        # This case could happen if there is a gap between two fiscal year records.
+        # E.g. two fiscal year records: 2017-01-01 -> 2017-02-01 and 2017-03-01 -> 2017-12-31.
+        # => The period 2017-02-02 - 2017-02-30 is not covered by a fiscal year record.
+
+        fiscalyear_from = self.env['account.fiscal.year'].search([
+            ('company_id', '=', self.id),
+            ('date_from', '<=', date_from_str),
+            ('date_to', '>=', date_from_str),
+        ], limit=1)
+        if fiscalyear_from:
+            date_from = datetime.strptime(fiscalyear_from.date_to, DEFAULT_SERVER_DATE_FORMAT).date() + timedelta(days=1)
+
+        fiscalyear_to = self.env['account.fiscal.year'].search([
+            ('company_id', '=', self.id),
+            ('date_from', '<=', date_to_str),
+            ('date_to', '>=', date_to_str),
+        ], limit=1)
+        if fiscalyear_to:
+            date_to = datetime.strptime(fiscalyear_to.date_from, DEFAULT_SERVER_DATE_FORMAT).date() - timedelta(days=1)
+
         return {'date_from': date_from, 'date_to': date_to}
 
     def get_new_account_code(self, current_code, old_prefix, new_prefix):
diff --git a/addons/account/models/res_config_settings.py b/addons/account/models/res_config_settings.py
index 4f3116abd55..601bda4541e 100644
--- a/addons/account/models/res_config_settings.py
+++ b/addons/account/models/res_config_settings.py
@@ -31,6 +31,7 @@ class ResConfigSettings(models.TransientModel):
     group_analytic_tags = fields.Boolean(string='Analytic Tags', implied_group='analytic.group_analytic_tags')
     group_warning_account = fields.Boolean(string="Warnings in Invoices", implied_group='account.group_warning_account')
     group_cash_rounding = fields.Boolean(string="Cash Rounding", implied_group='account.group_cash_rounding')
+    group_fiscal_year = fields.Boolean(string='Fiscal Years', implied_group='account.group_fiscal_year')
     module_account_asset = fields.Boolean(string='Assets Management')
     module_account_deferred_revenue = fields.Boolean(string="Revenue Recognition")
     module_account_budget = fields.Boolean(string='Budget Management')
diff --git a/addons/account/security/account_security.xml b/addons/account/security/account_security.xml
index 6e6d9ce21ce..b73419fd7fb 100644
--- a/addons/account/security/account_security.xml
+++ b/addons/account/security/account_security.xml
@@ -34,6 +34,11 @@
         <field name="name">Allow the cash rounding management</field>
     </record>
 
+    <record id="group_fiscal_year" model="res.groups">
+        <field name="name">Allow to define fiscal years of more or less than a year</field>
+        <field name="category_id" ref="base.module_category_hidden"/>
+    </record>
+
 </data>
 
 <data noupdate="1">
diff --git a/addons/account/security/ir.model.access.csv b/addons/account/security/ir.model.access.csv
index 8171601d4d9..932c565be0f 100644
--- a/addons/account/security/ir.model.access.csv
+++ b/addons/account/security/ir.model.access.csv
@@ -84,3 +84,5 @@ access_account_cashbox_line,account.bank.statement.cashbox.line,model_account_ca
 access_account_tax_group_internal_user,account.tax.group internal user,model_account_tax_group,base.group_user,1,0,0,0
 access_account_tax_group,account.tax.group,model_account_tax_group,account.group_account_invoice,1,0,0,0
 access_account_tax_group_manager,account.tax.group,model_account_tax_group,account.group_account_manager,1,1,1,1
+access_account_fiscal_year_user,account.fiscal.year.user,model_account_fiscal_year,account.group_account_user,1,0,0,0
+access_account_fiscal_year_manager,account.fiscal.year.manager,model_account_fiscal_year,account.group_account_manager,1,1,1,1
diff --git a/addons/account/tests/__init__.py b/addons/account/tests/__init__.py
index d50e277028c..750cddd82fa 100644
--- a/addons/account/tests/__init__.py
+++ b/addons/account/tests/__init__.py
@@ -16,3 +16,4 @@ from . import test_search
 from . import test_setup_bar
 from . import test_tax
 from . import test_templates_consistency
+from . import test_account_fiscal_year
diff --git a/addons/account/tests/test_account_fiscal_year.py b/addons/account/tests/test_account_fiscal_year.py
new file mode 100644
index 00000000000..e1ce44c38fe
--- /dev/null
+++ b/addons/account/tests/test_account_fiscal_year.py
@@ -0,0 +1,124 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.account_test_classes import AccountingTestCase
+from odoo.tools import DEFAULT_SERVER_DATE_FORMAT
+
+import odoo.tests
+
+from datetime import datetime
+
+
+@odoo.tests.tagged('post_install', '-at_install')
+class TestFiscalPosition(AccountingTestCase):
+
+    def check_compute_fiscal_year(self, company, date, expected_date_from, expected_date_to):
+        '''Compute the fiscal year at a certain date for the company passed as parameter.
+        Then, check if the result matches the 'expected_date_from'/'expected_date_to' dates.
+
+        :param company: The company.
+        :param date: The date belonging to the fiscal year.
+        :param expected_date_from: The expected date_from after computation.
+        :param expected_date_to: The expected date_to after computation.
+        '''
+        current_date = datetime.strptime(date, DEFAULT_SERVER_DATE_FORMAT)
+        res = company.compute_fiscalyear_dates(current_date)
+        self.assertEqual(res['date_from'].strftime(DEFAULT_SERVER_DATE_FORMAT), expected_date_from)
+        self.assertEqual(res['date_to'].strftime(DEFAULT_SERVER_DATE_FORMAT), expected_date_to)
+
+    def test_default_fiscal_year(self):
+        '''Basic case with a fiscal year xxxx-01-01 - xxxx-12-31.'''
+        company = self.env.ref('base.main_company')
+        company.fiscalyear_last_day = 31
+        company.fiscalyear_last_month = 12
+
+        self.check_compute_fiscal_year(
+            company,
+            '2017-12-31',
+            '2017-01-01',
+            '2017-12-31',
+        )
+
+        self.check_compute_fiscal_year(
+            company,
+            '2017-01-01',
+            '2017-01-01',
+            '2017-12-31',
+        )
+
+    def test_leap_fiscal_year_1(self):
+        '''Case with a leap year ending the 29 February.'''
+        company = self.env.ref('base.main_company')
+        company.fiscalyear_last_day = 29
+        company.fiscalyear_last_month = 2
+
+        self.check_compute_fiscal_year(
+            company,
+            '2016-02-29',
+            '2015-03-01',
+            '2016-02-29',
+        )
+
+        self.check_compute_fiscal_year(
+            company,
+            '2015-03-01',
+            '2015-03-01',
+            '2016-02-29',
+        )
+
+    def test_leap_fiscal_year_2(self):
+        '''Case with a leap year ending the 28 February.'''
+        company = self.env.ref('base.main_company')
+        company.fiscalyear_last_day = 28
+        company.fiscalyear_last_month = 2
+
+        self.check_compute_fiscal_year(
+            company,
+            '2016-03-01',
+            '2016-02-29',
+            '2017-02-28',
+        )
+
+    def test_custom_fiscal_year(self):
+        '''Case with custom fiscal years.'''
+        company = self.env.ref('base.main_company')
+        company.fiscalyear_last_day = 31
+        company.fiscalyear_last_month = 12
+
+        # Create custom fiscal year covering the 6 first months of 2017.
+        self.env['account.fiscal.year'].create({
+            'name': '6 month 2017',
+            'date_from': '2017-01-01',
+            'date_to': '2017-05-31',
+            'company_id': company.id,
+        })
+
+        # Check before the custom fiscal year).
+        self.check_compute_fiscal_year(
+            company,
+            '2017-02-01',
+            '2017-01-01',
+            '2017-05-31',
+        )
+
+        # Check after the custom fiscal year.
+        self.check_compute_fiscal_year(
+            company,
+            '2017-11-01',
+            '2017-06-01',
+            '2017-12-31',
+        )
+
+        # Create custom fiscal year covering the 3 last months of 2017.
+        self.env['account.fiscal.year'].create({
+            'name': 'last 3 month 2017',
+            'date_from': '2017-10-01',
+            'date_to': '2017-12-31',
+            'company_id': company.id,
+        })
+
+        # Check inside the custom fiscal years.
+        self.check_compute_fiscal_year(
+            company,
+            '2017-07-01',
+            '2017-06-01',
+            '2017-09-30',
+        )
diff --git a/addons/account/views/account_fiscal_year_view.xml b/addons/account/views/account_fiscal_year_view.xml
new file mode 100644
index 00000000000..4714e5a0f8b
--- /dev/null
+++ b/addons/account/views/account_fiscal_year_view.xml
@@ -0,0 +1,56 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<odoo>
+    <data>
+        <record id="actions_account_fiscal_year" model="ir.actions.act_window">
+            <field name="name">Fiscal Years</field>
+            <field name="res_model">account.fiscal.year</field>
+            <field name="view_type">form</field>
+            <field name="view_mode">tree,form</field>
+            <field name="help" type="html">
+                <p class="oe_view_nocontent_create">
+                    Click here to create a new fiscal year.
+                </p>
+            </field>
+        </record>
+
+        <record id="action_account_fiscal_year_form" model="ir.ui.view">
+            <field name="name">account.fiscal.year.form</field>
+            <field name="model">account.fiscal.year</field>
+            <field name="arch" type="xml">
+                <form>
+                    <sheet>
+                        <group>
+                            <field name="name" placeholder="Fiscal Year 2018"/>
+                            <field name="date_from"/>
+                            <field name="date_to"/>
+                            <field name="company_id" groups="base.group_multi_company"/>
+                        </group>
+                    </sheet>
+                </form>
+            </field>
+        </record>
+
+        <record id="action_account_fiscal_year_search" model="ir.ui.view">
+            <field name="name">account.fiscal.year.search</field>
+            <field name="model">account.fiscal.year</field>
+            <field name="arch" type="xml">
+                <search>
+                    <field name="name"/>
+                </search>
+            </field>
+        </record>
+
+        <record id="action_account_fiscal_year_tree" model="ir.ui.view">
+            <field name="name">account.fiscal.year.tree</field>
+            <field name="model">account.fiscal.year</field>
+            <field name="arch" type="xml">
+                <tree>
+                    <field name="name"/>
+                    <field name="date_from"/>
+                    <field name="date_to"/>
+                    <field name="company_id" groups="base.group_multi_company"/>
+                </tree>
+            </field>
+        </record>
+    </data>
+</odoo>
diff --git a/addons/account/views/res_config_settings_views.xml b/addons/account/views/res_config_settings_views.xml
index c92d484504e..0776e2de628 100644
--- a/addons/account/views/res_config_settings_views.xml
+++ b/addons/account/views/res_config_settings_views.xml
@@ -183,6 +183,23 @@
                                 </div>
                             </div>
                         </div>
+                        <t groups="account.group_account_user">
+                            <h2>Fiscal Periods</h2>
+                            <div class="row mt16 o_settings_container" id="accounting_reports">
+                                <div class="col-xs-12 col-md-6 o_setting_box" id="fiscalyear" invisible="1" groups="account.group_account_user"/>
+                                <div class="col-xs-12 col-md-6 o_setting_box" id="dynamic_report" invisible="1" groups="account.group_account_user">
+                                    <div class="o_setting_left_pane">
+                                        <field name="module_account_reports" widget="upgrade_boolean"/>
+                                    </div>
+                                    <div class="o_setting_right_pane">
+                                        <label for="module_account_reports"/>
+                                        <div class="text-muted" id="account_reports">
+                                            Navigate easily through reports and see what is behind the numbers
+                                        </div>
+                                    </div>
+                                </div>
+                            </div>
+                        </t>
                         <h2>Customer Payments</h2>
                         <div class="row mt16 o_settings_container">
                             <div class="col-xs-12 col-md-6 o_setting_box" id="account_followup" title="This feature is useful if you issue a high amounts of invoices.">
@@ -266,21 +283,6 @@
                         </div>
 
                         <t groups="account.group_account_user">
-                            <h2>Fiscal Periods</h2>
-                            <div class="row mt16 o_settings_container" id="accounting_reports">
-                                <div class="col-xs-12 col-md-6 o_setting_box" id="fiscalyear" invisible="1"/>
-                                <div class="col-xs-12 col-md-6 o_setting_box" id="dynamic_report" invisible="1" groups="account.group_account_user">
-                                    <div class="o_setting_left_pane">
-                                        <field name="module_account_reports" widget="upgrade_boolean"/>
-                                    </div>
-                                    <div class="o_setting_right_pane">
-                                        <label for="module_account_reports"/>
-                                        <div class="text-muted" id="account_reports">
-                                            Navigate easily through reports and see what is behind the numbers
-                                        </div>
-                                    </div>
-                                </div>
-                            </div>
                             <h2>Bank &amp; Cash</h2>
                             <div class="row mt16 o_settings_container" id="bank_cash">
                                 <div class="col-xs-12 col-md-6 o_setting_box" id="account_yodlee" title="Get your bank statements automatically imported every 4 hours, or in one-click, using Yodlee and Plaid services. Once installed, set “Bank Feeds” to “Bank Synchronization” in bank account settings. Then, click “Configure” on the online account to enter your bank credentials.">