<odoo>
    <record id="view_bank_statement_form" model="ir.ui.view">
        <field name="name">account.bank.statement.form</field>
        <field name="model">account.bank.statement</field>
        <field name="inherit_id" ref="account.view_bank_statement_form" />
        <field name="priority">1</field>
        <field name="arch" type="xml">
            <button name="button_undo_reconciliation" position="attributes">
                <attribute
                    name="attrs"
                >{'invisible': [('is_reconciled', '=', False)]}</attribute>
            </button>
        </field>
    </record>
</odoo>
