moment when Intercompany AP invoice interface is created

Hi, i hope somebody can help me, we are using ISO with IR and my question:  after AR intercompany invoices are created and imported to AR we run AP intercompany concurrent so if IR has a receipt it creates corrresponding AP records to AP interface and it can be imported to AP module; but if it does not has a receipt, is correct records were created in AP interface? even if IR has not a receipt and these records cannot be imported?