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diff --git a/addons/account/models/res_currency.py b/addons/account/models/res_currency.py
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+++ b/addons/account/models/res_currency.py
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+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import api, models, fields, _
+from odoo.exceptions import UserError
+
+
+class ResCurrency(models.Model):
+    _inherit = 'res.currency'
+
+    display_rounding_warning = fields.Boolean(string="Display Rounding Warning", compute='_compute_display_rounding_warning',
+        help="Technical field. Used to tell whether or not to display the rounding warning. The warning informs a rounding factor change might be dangerous on res.currency's form view.")
+
+
+    @api.depends('rounding')
+    def _compute_display_rounding_warning(self):
+        for record in self:
+            record.display_rounding_warning = record.id \
+                                              and record._origin.rounding != record.rounding \
+                                              and record._origin._has_accounting_entries()
+
+    def write(self, vals):
+        if 'rounding' in vals:
+            rounding_val = vals['rounding']
+            for record in self:
+                if (rounding_val > record.rounding or rounding_val == 0) and record._has_accounting_entries():
+                    raise UserError(_("You cannot reduce the number of decimal places of a currency which has already been used to make accounting entries."))
+
+        return super(ResCurrency, self).write(vals)
+
+    def _has_accounting_entries(self):
+        """ Returns True iff this currency has been used to generate (hence, round)
+        some move lines (either as their foreign currency, or as the main currency
+        of their company).
+        """
+        self.ensure_one()
+        return bool(self.env['account.move.line'].search_count(['|', ('currency_id', '=', self.id), ('company_currency_id', '=', self.id)]))
+
+    @api.model
+    def _get_query_currency_table(self, options):
+        ''' Construct the currency table as a mapping company -> rate to convert the amount to the user's company
+        currency in a multi-company/multi-currency environment.
+        The currency_table is a small postgresql table construct with VALUES.
+        :param options: The report options.
+        :return:        The query representing the currency table.
+        '''
+
+        user_company = self.env.company
+        user_currency = user_company.currency_id
+        if options.get('multi_company', False):
+            companies = self.env.companies
+            conversion_date = options['date']['date_to']
+            currency_rates = companies.mapped('currency_id')._get_rates(user_company, conversion_date)
+        else:
+            companies = user_company
+            currency_rates = {user_currency.id: 1.0}
+
+        conversion_rates = []
+        for company in companies:
+            conversion_rates.extend((
+                company.id,
+                currency_rates[user_company.currency_id.id] / currency_rates[company.currency_id.id],
+                user_currency.decimal_places,
+            ))
+        query = '(VALUES %s) AS currency_table(company_id, rate, precision)' % ','.join('(%s, %s, %s)' for i in companies)
+        return self.env.cr.mogrify(query, conversion_rates).decode(self.env.cr.connection.encoding)