How is the Accounted date calculated in the case of back dated Inventory Transactions

Summary: Hello Oracle Experts! In the case of back dated Inventory Transactions we can able to understand how the costed date is calculated (sequentially after the the last costed date for that Item in that valuation unit), but how is the accounting date picked up? Is this same as the costed date or based on the Costing/ GL Open period?

Please help us understand this. Thanks in advance.

Content (please ensure you mask any confidential information):

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

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