[IMP] make the statements views editable=top by default

And add an icon to allow users to navigate to the statement lines.
Currently it's not possible to open the statement form view. When editing the
view an error occurs, related with the recomputation of running balances.

account_statement_base/models/account_bank_statement.py

@@ -0,0 +1,15 @@
+from odoo import models
+
+
+class AccountBankStatement(models.Model):
+    _inherit = "account.bank.statement"
+
+    def action_open_statement_lines(self):
+        self.ensure_one()
+        if not self:
+            return {}
+        action = self.env["ir.actions.act_window"]._for_xml_id(
+            "account_statement_base.account_bank_statement_line_action"
+        )
+        action.update({"domain": [("statement_id", "=", self.id)]})
+        return action