Hello, I was trying to create a new report and was found out that <report> is already deprecated. May I know how can I use this binding_model_id?

<record id="account_invoices" model="ir.actions.report">
    <field name="name">Invoices</field>
    <field name="model">account.invoice</field>
    <field name="report_type">qweb-pdf</field>
    <field name="report_name">account.report_invoice</field>
    <field name="report_file">account.report_invoice</field>
    <field name="attachment_use" eval="True"/>
    <field name="attachment">(object.state in ('open','paid')) and
        ('INV'+(object.number or '').replace('/','')+'.pdf')</field>
    <field name="binding_model_id" ref="model_account_invoice"/>
    <field name="binding_type">report</field>
</record>