[FIX] account: correct domain evaluation
[FIX] account: correct domain evaluation

'is set' filter is the equivalent to != False
A many2one has not the value True but an ID

Closes #15749

hip-odoo/odoo,ygol/odoo,ygol/odoo,ygol/odoo,hip-odoo/odoo,ygol/odoo,hip-odoo/odoo,hip-odoo/odoo,ygol/odoo,ygol/odoo,hip-odoo/odoo,hip-odoo/odoo,ygol/odoo