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V14: Not able to post Adjustment Entry in Unrealized Currency Gains/Losses report

Non admin can't create adjustment entry in "Unrealized Currency Gains/Losses" . Is there any specific reason or it's a bug.

Steps: 

- Record invoice in different currency than company currency.

- Go to Accounting > Reporting > "Unrealized Currency Gains/Losses" menu.

Click on "Adjustment Entry", fill the wizard and click on "Create Entry". 
It gives Access Error.

You are not allowed to modify 'Companies' (res.company) records. This operation is allowed for the following groups: - Administration/Access Rights Contact your administrator to request access if necessary.

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