accounting: only allow Assignor to restart accounting periods

This partially reverts 8a336dc5 (erp5_accounting: Allow
Assignor manage Accounting Periods, 2024-09-16) for the restart
transition, it is intentional that only Assignor can restart
an accounting period that have been closed.
The idea was to support a scenario where re-opening a period
that was closed can not be done directly by the Assignee but
needs validation from the assignor.
35 jobs for master in 0 seconds
Status Job ID Name Coverage
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passed Wendelin.UnitTest-Master

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