account-financial-tools/account_spread_cost_revenue/security/account_spread_security.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="1">

        <record id="account_spread_multi_company_rule" model="ir.rule">
            <field name="name">Account Spread multi-company</field>
            <field ref="model_account_spread" name="model_id"/>
            <field eval="True" name="global"/>
            <field name="domain_force">['|',('company_id','=',False),('company_id','child_of',[user.company_id.id])]</field>
        </record>

    </data>
</odoo>