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Add account_lock_date_update module

Pelayo García requested to merge feature/add-account-lock-date-update into master

CHANGELOG:

### XXX
- [#847](https://gitlab.com/coopdevs/odoo-somconnexio/-/merge_requests/847) Add account_lock_date_update module 

Related card: https://trello.com/c/JZGUS6DO/1340-bloquear-la-creacion-de-asientos-contables-en-el-pasado-a-partir-de-una-fecha


Edited by Pelayo García

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