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[WIP][RFC][14.0] l10n_br_fiscal/l10n_br_account: refactor to prevent potential incorret entries #8702

[WIP][RFC][14.0] l10n_br_fiscal/l10n_br_account: refactor to prevent potential incorret entries

[WIP][RFC][14.0] l10n_br_fiscal/l10n_br_account: refactor to prevent potential incorret entries #8702