docs: adding acceptance tests description (#10534)

## Description

We start to adopt acceptance tests when designing new module. We had few internal sessions on how to do and started to practice it. 
We should better document the process and start requiring it with new documents. 

---

### Author Checklist

*All items are required. Please add a note to the item if the item is not applicable and
please add links to any relevant follow up issues.*

I have...

- [x] included the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [x] added `!` to the type prefix if API or client breaking change
- [x] targeted the correct branch (see [PR Targeting](https://github.com/cosmos/cosmos-sdk/blob/master/CONTRIBUTING.md#pr-targeting))
- [x] provided a link to the relevant issue or specification
- [x] followed the guidelines for [building modules](https://github.com/cosmos/cosmos-sdk/blob/master/docs/building-modules)
- [x] included the necessary unit and integration [tests](https://github.com/cosmos/cosmos-sdk/blob/master/CONTRIBUTING.md#testing)
- [x] added a changelog entry to `CHANGELOG.md`
- [x] included comments for [documenting Go code](https://blog.golang.org/godoc)
- [x] updated the relevant documentation or specification
- [x] reviewed "Files changed" and left comments if necessary
- [x] confirmed all CI checks have passed

### Reviewers Checklist

*All items are required. Please add a note if the item is not applicable and please add
your handle next to the items reviewed if you only reviewed selected items.*

I have...

- [ ] confirmed the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] confirmed `!` in the type prefix if API or client breaking change
- [ ] confirmed all author checklist items have been addressed 
- [ ] reviewed state machine logic
- [ ] reviewed API design and naming
- [ ] reviewed documentation is accurate
- [ ] reviewed tests and test coverage
- [ ] manually tested (if applicable)

docs/spec/SPEC-SPEC.md

@@ -37,6 +37,7 @@ following list is nonbinding and all files are optional.
 - `XX_client.md` - list and describe CLI commands and gRPC and REST endpoints
 - `XX_params.md` - list all module parameters, their types (in JSON) and examples
 - `XX_future_improvements.md` - describe future improvements of this module
+- `XX_tests.md` - acceptance tests
 - `XX_appendix.md` - supplementary details referenced elsewhere within the spec
 
 ### Notation for key-value mapping