Multi-company record rule issue for analytic account.

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Form version 7 new field added to the analytic account contract template which is the same m2o with analytic account object.

If we assign contract template the parent company then it will break our current record rule.
Do the step:

Create one company Test.
Create Analytic account for test company set the contract for the your company .
Create user set the test company try to open a contract you will faced the following problem.

The requested operation cannot be completed due to security restrictions. Please contact your system administrator. (Document type: Analytic Account, Operation: read).

As per my knowledge problem is :
we have se
['|',('company_id','=',False),('company_id','child_of',[user.company_id.id])]
It allow us to child company access not the parent because of this error is generated. One more we must can assign the parent account with parent company.

MY point of view we have to update the record rule with this.
['|','|',('company_id','=',False),('company_id','child_of',[user.company_id.id]),('company_id','child_of',[user.company_id.parent_id.id])]

I think this will better.

Thank you....If any query then always ready to to conversation ...