Invoicing after period end accrual run with parameter as Blank

If Create Uninvoiced Receipt Accrual is run with parameter as Blank. It accrues only open and closed for receiving PO lines. Say if the user closed the PO without matching the invoice, before running this job, to avoid the RNI

Now the accrual wont be created in the current month end as the PO line is closed, what would happen if the PO line is invoiced after few months ?

When we tested we cannot find any entry for the invoicing activity in receipt accounting . Are we missing anything ? should it create any invoice price variance or any other accounting transaction ? or is it the expected behaviour or should the system block the user from creating and validating an invoice for the close PO ?