The invoice is posted before the goods receipt, therefore the posting to the GR/IR clearing account is based on the invoice price.

The offsetting entry is posted to the vendor account.

The stock, value, and material price in the material master record remain unchanged.

The invoice is posted before the goods receipt. The GR/IR clearing account is posted as follows: The invoiced portion is valuated at the invoice price, the portion that has not been invoiced yet is valuated at the purchase order price:

The offsetting entry is posted to the stock account.

The purchase order price is different to the invoice price: At the time of posting, the value, stock quantity, and moving average price in the material master record change.

The invoice quantity is greater than the goods receipt quantity. The GR/IR clearing account is cleared as follows: The portion of the invoice that has already been delivered is valuated at the purchase order price, the portion that has not been delivered yet is valuated at the invoice price:

The offsetting entry is posted to the vendor account based on the invoice price.

The difference between the vendor account and the GR/IR clearing account is posted to the stock account if there is sufficient stock coverage.

The invoice price is different to the purchase order price: When you post the invoice, the system corrects the value in the material master record, the stock quantity changes, therefore the material price in the material master record changes.