[FIX] iap: multi-company for iap account
[FIX] iap: multi-company for iap account

If "force_create" is false and no account was
previously create, the function will raise an
error. With this fix, an empty recordset is
returned.

closes odoo/odoo#35664

Signed-off-by: Pierre Rousseau (pro) <3b40f38967952a3fcd286e1c6b5790d84ff40893@odoo.com>
ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo