record_rules.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <!-- These come straight from Odoo 8 (named the same & same rules on purpose). -->

    <record id="fiscal_year_comp_rule" model="ir.rule">
        <field name="domain_force"><![CDATA[
        [
            '|',
                ('company_id', '=', False),
                ('company_id', 'in', company_ids),
        ]
        ]]></field>
        <field name="global" eval="True" />
        <field name="model_id" ref="model_account_fiscalyear" />
        <field name="name">Fiscal year multi-company</field>
    </record>

    <record id="period_comp_rule" model="ir.rule">
        <field name="domain_force"><![CDATA[
        [
            '|',
                ('company_id', '=', False),
                ('company_id', 'in', company_ids),
        ]
        ]]></field>
        <field name="global" eval="True" />
        <field name="model_id" ref="model_account_period" />
        <field name="name">Period multi-company</field>
    </record>

</odoo>