[16.0][IMP] l10n_fr_oca: remove accounts 79x

[alexis-via]

Remove accounts 791, 796, 797 according to ANC rule 2022-06 which is about to enter into force.

Info :
https://www.bakertilly.fr/actualites/nouveau-reglement-comptable-les-impacts-sur-les-etats-financiers

[risto42]

Sorry to butt in here, but since this involves heavily used accounts having consequences for migration, shouldn't the impacted accounts simply be deprecated?
What I seem to miss finding in Odoo is a validity date range for accounts to simplify handling.

[alexis-via]

@risto42 There is NO consequence for migration ; this is a chart TEMPLATE, not the chart of accounts used. And, as opposed to what is sometimes done in l10n_fr, there is no script in l10n_fr_oca that impacts the data used by the company (account.account, account.tax).

[risto42]

? I beg to differ, my script to migrate to odoo uses the normal accounts (FY <= 2024), where now some are no longer there or have moved (such as 438700 -> 439000). This is a high impact change.

In any event, as indicated by Lefebvre:

Modalités d’établissement des premiers états financiers

Les nouvelles dispositions du projet de règlement n°2022-06 seront appliquées pour la présentation des états financiers pour le 1er exercice clos à compter du 1er janvier 2025, et impacteront également les informations portées dans la colonne N-1, induisant ainsi des reclassements pour les rendre compatibles avec le nouveau format de présentation des états financiers.

Il est à noter que pour la 1ère présentation du tableau des flux de trésorerie, la colonne N-1 ne sera pas obligatoire.

Ideally, the template should simply be versioned, and use in the COA could involve a start_date/end_date in concert with replaced_by for the affected accounts.