I need to understand why the many2one field ignore the attrs invisible and required in odoo 10.

I have a field account_account_id that is many2one field and the invisible property is not working, please help.

class AccountAccountReport(models.Model):
    _name = 'account.account.report'

    name = fields.Char(string='Nombre')
    document_type = fields.Selection(string="Tipo de reporte", selection=TYPE_REPORT)
    account_account_id = fields.Many2one('account.account', string='Cuenta contable')
    date_from = fields.Date(string='Fecha desde')
    date_to = fields.Date(string='Fecha hasta')
    excel_file = fields.Binary()
    file_name = fields.Char()

<field name="account_account_id" attrs="{'invislble': [('document_type','not in', ['report_account_ledger']), ('document_type', '=', False)]}"/>