fix(minor): financial statements period end date

[GursheenK]

Bug
In Financial Statement Reports like Profit and Loss Statement, if the records are filtered based on Fiscal year and the periodicity is set to Monthly, Quarterly or Half Yearly, the report shows incorrect values for the months that come after the current date.

Screenshot

Current date is in Dec 2023, yet, for Jan - March 2024, values from Dec are added to the totals of the report.

Fix
Check for the period end date and limit it to the current date.

[codecov]

Codecov Report

Merging #38556 (ab6e92a) into develop (15fff84) will increase coverage by 0.00%.
Report is 10 commits behind head on develop.
The diff coverage is 40.00%.

Additional details and impacted files

@@           Coverage Diff            @@
##           develop   #38556   +/-   ##
========================================
  Coverage    60.16%   60.16%           
========================================
  Files          759      759           
  Lines        69470    69474    +4     
========================================
+ Hits         41797    41801    +4     
  Misses       27673    27673           

Files	Coverage Δ
...ange_rate_revaluation/exchange_rate_revaluation.py	88.21% <100.00%> (ø)
erpnext/accounts/party.py	81.12% <100.00%> (ø)
erpnext/accounts/report/financial_statements.py	80.49% <100.00%> (+0.06%)	⬆️
...e_purchase_register/item_wise_purchase_register.py	58.94% <ø> (ø)
erpnext/selling/doctype/customer/customer.py	66.30% <ø> (ø)
...serial_and_batch_bundle/serial_and_batch_bundle.py	71.14% <66.66%> (-0.02%)	⬇️
...xt/accounts/doctype/payment_entry/payment_entry.py	84.14% <55.55%> (ø)
...n_summary/sales_person_wise_transaction_summary.py	0.00% <0.00%> (ø)

... and 1 file with indirect coverage changes