chore(release): Bumped to Version 14.40.0

# [14.40.0](https://github.com/frappe/erpnext/compare/v14.39.0...v14.40.0) (2023-09-20)

### Bug Fixes

* + btn not appearing for delivery note connection (backport [#36980](https://github.com/frappe/erpnext/issues/36980)) ([#37070](https://github.com/frappe/erpnext/issues/37070)) ([c2a0c1e](c2a0c1e989))
* accepted warehouse and rejected warehouse can't be same (backport [#36973](https://github.com/frappe/erpnext/issues/36973)) ([#37071](https://github.com/frappe/erpnext/issues/37071)) ([b56c9b9](b56c9b91f1))
* after applying coupon code, field in_words not updated ([#37133](https://github.com/frappe/erpnext/issues/37133)) ([1cb8c64](1cb8c64c94))
* Apply dimension filter, irrespective of dimesion columns ([9bc44a3](9bc44a3b40))
* asset validation misfire on debit notes ([b33db6c](b33db6c79a))
* company wise deferred accounting fields in item ([#37023](https://github.com/frappe/erpnext/issues/37023)) ([13aaff3](13aaff30a5))
* Don't allow merging accounts with different currency ([#37074](https://github.com/frappe/erpnext/issues/37074)) ([c41cb39](c41cb3930c))
* don't set from warehouse for purchase material request ([#37132](https://github.com/frappe/erpnext/issues/37132)) ([e62b783](e62b783f34))
* Duplicate Serial Nos validation in POS ([#36927](https://github.com/frappe/erpnext/issues/36927)) ([366325c](366325ca3c))
* fetch logic for repay_from_salary in loan_repayment [v14] ([#37135](https://github.com/frappe/erpnext/issues/37135)) ([480a0ca](480a0ca7a8))
* ignore user permissions for `Source Warehouse` in MR (backport [#37102](https://github.com/frappe/erpnext/issues/37102)) ([#37110](https://github.com/frappe/erpnext/issues/37110)) ([727dcc5](727dcc5034))
* incorrect stock ledger entries in DN (backport [#36944](https://github.com/frappe/erpnext/issues/36944)) ([#37066](https://github.com/frappe/erpnext/issues/37066)) ([699ad80](699ad80802))
* packed item using expired price ([413b40f](413b40f5a7))
* POS opening Issue if Product Bundle is available ([#37138](https://github.com/frappe/erpnext/issues/37138)) ([af05864](af05864e6d))
* precision issue and column name ([#37073](https://github.com/frappe/erpnext/issues/37073)) ([f2395a9](f2395a9297))
* Purchase Receipt Provisional Accounting GL Entries (backport [#37046](https://github.com/frappe/erpnext/issues/37046)) ([#37068](https://github.com/frappe/erpnext/issues/37068)) ([8772e40](8772e40bae))
* Remove redundant code ([#37001](https://github.com/frappe/erpnext/issues/37001)) ([3ecdf02](3ecdf028f2))
* **ux:** move `get_route_options_for_new_doc` to `refresh` ([#37092](https://github.com/frappe/erpnext/issues/37092)) ([a563fed](a563fed6dc))
* validate duplicate serial no in DN ([fffa13f](fffa13f22b))

### Features

* provision to create RIV from `Stock Ledger Invariant Check` report (backport [#37115](https://github.com/frappe/erpnext/issues/37115)) ([#37147](https://github.com/frappe/erpnext/issues/37147)) ([29ff0ce](29ff0ce286))

erpnext/__init__.py

@@ -3,7 +3,7 @@ import inspect
 
 import frappe
 
-__version__ = "14.39.0"
+__version__ = "14.40.0"
 
 
 def get_default_company(user=None):