I do not share what you assert. In some jurisdictions it differs from what you say. I can give you an example to Costa Rica. It turns out that in that country they use electronic invoicing (not digital). Let’s suppose that you sell a good on December 31 at 23:58, but it turns out that when you generate the invoice, it is sealed by the electronic invoicing system on January 1, 2022 at 00:02. For purposes of the accounting base, the income should be recorded on December 31, but it turns out that the invoice comes with a different date. What date do you place in manager? Now, that in a transaction. What would happen if there are more than a thousand at the same time and on the same date; a supermarket chain located in different sectors of a country, for example.
Now, for tax purposes, in Costa Rica the date that the invoice brings with it is taken as a reference. So what would you do in that case? I don’t think all the economic events that have that particularity are going to be memorized in his head. The most obvious thing is to have a field in the system (invoice date and accounting record date) that makes that distinction and that in turn has reports that make that differentiation between the tax base and the accounting one.