Foresee a new GL and AP parameter which allows posting of ledger accruals in a closed period/module (for past and future postings).
GL : when working with daily journals
AP : when working with invoice journals

for example AP :
vendor invoice posting date 01/02/2021 - period 02/2021 is open, period 01/2021 is
Ledger accrual 12M starts from 01/01/2021.
Posting will fail because of first period closed.
Workaround MSFT : open period 01/2021 + close module , create GL journal with ledger accural posting --> this is a cumbersome process