R31802A is taking standard cost in Work order when generating IC transaction

Steps to follow:

-- Create one work order with quantity 1 and standard cost 100

-- Print WO to attach parts list and routing from standard BOM/Routing

-- Issue components and report hours

-- Change the standard cost for parent item from 100 to 110 without WIP revaluation job, the work order remains standard cost / current/plan cost as 100

-- Complete work order and it writes IC transaction with latest cost 110 in Item Ledger F4111

-- Run R31802A to witness IC transaction with WO standard cost 100 in GL Ledger F0911, which leads to the discrepancy between F4111 and F0911.

Bug 27155059 explains rounding difference. Is there any other document to explain this issue?