Receipt Accounting Process for 2 way matching

Summary:

Our Customer has switched to 2 way matching of Purchase Orders. Given below are the steps followed:

Creation of Purchase Requisition and PO,AP team creates invoice and invoice matching take place, Requester needs to approve invoice, then payment is done

We would like to know the receipt accounting process for this scenario, whether receipt accounting is required/applicable for 2 way matching since we aren't creating the receipt anywhere.

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