Please explain the difference. As far as I know the difference between accrual and cash basis accounting is timing. So if you raise for example a Sales Invoice on accrual basis then the value gets recorded in an income account on the date of the Invoice. If you raise it on cash basis the income only gets recorded in the income account on the date the invoice was paid by the customer.
Depending on the tax authorities and type of business for fiscal purposes you either choose accrual or cash accounting basis. If you decided accrual accounting then the fiscal basis is related to that and the example shows that the Invoice date and not the Receipt date is to be used. Alternatively on cash basis the Invoice date is not that important as long as it precedes the Receipt date because the income is recorded by the receipt.
Note that in both instances the actual receipt of payment will clear the invoices. But for fiscal purposes accrual basis accounting would already record revenue and expenses even when not yet received or paid and this will be reflected in the Balance Sheet (accrual) report while cash basis only would record them when received or paid and will reflect in the Balance Sheet (cash) and in the Cash Flow Statement (see reports).