How does AP invoice approval impact period end accruals?

Summary:

I am looking for information confirming how period end receipt accruals are generated. We have some uncertainty around matching and invoice approvals so a concrete definition would be extremely helpful.

Content (required):

Are accruals generated if the AP invoice has not been approved?

Version (include the version you are using, if applicable):

Fusion 22D

Code Snippet (add any code snippets that support your topic, if applicable):