chore(release): Bumped to Version 14.40.0

# [14.40.0](v14.39.0...v14.40.0) (2023-09-20)

### Bug Fixes

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

### Features

* provision to create RIV from `Stock Ledger Invariant Check` report (backport [#37115](#37115)) ([#37147](#37147)) ([29ff0ce](29ff0ce))

erpnext/__init__.py

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