see https://github.com/odoo/odoo/pull/77771
https://github.com/odoo/enterprise/pull/23738



These PR are updating a template and adding a new dependency in
account_report. This has the side effect of making account report
raise a traceback when invoicing has not been updated prior to that.

With this change, we will bump the version of account and use it to
make sure that it has been updated as we would expect prior to updating
account_reports. If not, we will raise a user error with an explicit
message asking the user to update invoicing.

closes odoo/odoo#86107
Signed-off-by: Olivier Colson <[email protected]>