v14.73.0

What's Changed

• refactor: Allow equity type Account in Payment Entry for shareholders (backport #42851) by @mergify in #42868
• fix: call 'process' directly instead of creating 'process_subscription' (backport #42867) by @mergify in #42870
• fix: stock reco with incorrect serial numbers by @rohitwaghchaure in #42865
• fix: specify precision for net_amount (backport #39481) by @mergify in #42817
• fix: do not copy date fields in opportunity doctype (backport #42848) by @mergify in #42891
• perf: data import for stock entries (backport #42711) by @mergify in #42903
• feat: utility report to better diagnose incorrectly cleared Cheques and Deposits (backport #42910) by @mergify in #42911
• refactor: better err msg on clearance tool (backport #42905) by @mergify in #42906
• fix: update dimesions in exchange_gain_loss jv based on base document (backport #42887) by @mergify in #42914
• fix: unsupported operand type(s) for *: 'float' and 'NoneType' (backport #42916) by @mergify in #42917
• fix: timeout while submitting stock entry (backport #42929) by @mergify in #42930
• fix: same posting date and time, creation causing incorrect balance qty (backport #42904) by @mergify in #42919
• fix: Update get_amount to return currency precision grand total (backport #42453) by @mergify in #42945
• fix: remove unnecessary condition on 'voucher_no' (backport #42936) by @mergify in #42948
• fix: get amount with taxes and charges from payment entry (backport #42923) by @mergify in #42946
• fix: german translations for incoterms (backport #42669) by @mergify in #42671
• fix: share_transfer amount currency symbol field by @kurogeek in #42788

Full Changelog: v14.72.2...v14.73.0