fix: User permissions in financial statements

(cherry picked from commit a626372d66)

erpnext/accounts/report/financial_statements.py

@@ -527,7 +527,16 @@ def get_accounting_entries(
 		account_filter_query = get_account_filter_query(root_lft, root_rgt, root_type, gl_entry)
 		query = query.where(ExistsCriterion(account_filter_query))
 
-	entries = query.run(as_dict=True)
+	query = query.get_sql()
+
+	from frappe.desk.reportview import build_match_conditions
+
+	match_conditions = build_match_conditions(doctype)
+
+	if match_conditions:
+		query += "and" + match_conditions
+
+	entries = frappe.db.sql(query, as_dict=True)
 
 	return entries