Re transaction dates.

I have the opinion that the transaction date matters a lot.... sometimes.
e.g. to start with, there's IFRS 15 for products or services, or IFRS 16
for leases.

In rare cases where I'm very particular about the exact transaction date,
eg near eofy I receive a paycheck with some superannuation deductions, but
the actual contribution takes place in the next financial year. I'll use a
(maybe incorrectly) suspense/transit account to ensure I record the
contribution on the correct financial year.

ianaa, c
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