Comment 3 for bug 1087573

I've a chart of accounts defined in an XML file. Not a template, direct 'account.account' records. When I update the module to add new accounts or change chart structure, the update fails because the xml data loader tries to update account code and company even if the information has not be changed.

The proposed merge fixes this issue by ignoring the restricted fields in update if the new value is the same as the old value.