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account-financial-tools/account_fiscal_year/security/account_fiscal_year_rule.xml

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<?xml version="1.0" encoding="utf-8" ?>
<!--
Copyright 2021 Akretion France (http://www.akretion.com/)
@author: Alexis de Lattre <alexis.delattre@akretion.com>
License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl).
-->
<odoo noupdate="1">
<record id="account_fiscal_year_rule" model="ir.rule">
<field name="name">Fiscal Year multi-company</field>
<field name="model_id" ref="model_account_fiscal_year" />
<field
name="domain_force"
>['|', ('company_id', '=', False), ('company_id', 'in', company_ids)]</field>
</record>
</odoo>