Fix/vat parent accounts (#438)

* feat(enable-banking): add support for account selection and syncing

- Updated StoredAccount interface to include an 'enabled' flag for account syncing preferences.
- Enhanced ensureFiscalPeriod function to handle overlapping fiscal periods with posted entries and opening balances.
- Added tests for fiscal period validation and account syncing logic.
- Implemented AccountPickerDialog component for user account selection.
- Created API routes for PATCH /accounts and POST /sync to manage account syncing.
- Introduced 'pending_selection' status for bank connections to allow user account selection before syncing.
- Updated database migration to support new connection status and backfill existing accounts with enabled=true.

* feat(enable-banking): implement account selection and consent event logging

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

supabase/migrations/20260511120000_bank_connections_pending_selection.sql

@@ -0,0 +1,31 @@
+-- Add 'pending_selection' to bank_connections.status CHECK constraint.
+--
+-- New PSD2 connections start in 'pending_selection' so the user can pick
+-- which accounts to actually sync before any transactions are pulled.
+-- Once the user confirms their selection the connection flips to 'active'.
+
+ALTER TABLE public.bank_connections
+  DROP CONSTRAINT IF EXISTS bank_connections_status_check;
+
+ALTER TABLE public.bank_connections
+  ADD CONSTRAINT bank_connections_status_check
+  CHECK (status IN ('pending', 'pending_selection', 'active', 'expired', 'error', 'revoked'));
+
+-- Backfill existing rows: every account gets enabled=true so current
+-- connections keep syncing exactly the accounts they were syncing before.
+-- Users can later prune accounts via the picker dialog.
+UPDATE public.bank_connections
+SET accounts_data = (
+  SELECT jsonb_agg(
+    CASE
+      WHEN elem ? 'enabled' THEN elem
+      ELSE elem || jsonb_build_object('enabled', true)
+    END
+  )
+  FROM jsonb_array_elements(accounts_data) AS elem
+)
+WHERE accounts_data IS NOT NULL
+  AND jsonb_typeof(accounts_data) = 'array'
+  AND jsonb_array_length(accounts_data) > 0;
+
+NOTIFY pgrst, 'reload schema';