The date is the maturity date and if it is empty, fallback to the effective date. This gives a better chronology of the lines.
############## Account Module ############## The *Account Module* defines the fundamentals needed for basic double entry accounting. It also includes templates for the `basic universal chart of accounts <https://www.ifrs-gaap.com/basic-universal-coa>`_, balance sheet and income statement. .. toctree:: :maxdepth: 2 setup usage/index design/index reference releases