Pros/cons for using 'Period end' as ‘Expense accruals’ using Purchasing

Summary

Implication using 'Period end' as ‘Expense accruals’ using Purchasing

Content

Currently we have setup ‘Expense accruals’ as ‘At receipt’
We are evaluating change to ‘period end’
 

From my point of view you have more control about your purchasing flow using 'at receipt' instead of 'period end`'

I´d like to know the pros/cons of using 'period end'