Absolutely not.  Receiving needs to be real time.

Inventory is an asset, not an expense and the AP-C entry at a different price is updating the inventory value to match the invoice.

If it is supplies rather than inventory, yes.  But entering the invoice for the corrected amount will hit the same account as the original receipt so there is still no reason to hold up receiving.

It is based on the item class of the part on the PO Line.

Quote from Lynn_Pantic on 07/31/15 at 09:54:34:

 
 
I have discovered something:
What you say works ……but only when you leave the GL account blank on the PO line. If you override the GL Account line on the PO, and created the invoice in AP-C  the difference goes to default GL account WIP Inventory Asset Account..  
 
If you type in a GL account on the PO and receive it with  and then pay the invoice the difference does not go to the GL account associated with the Item Class, the difference goes to the account that is greyed out in Enter Item Classes ,(SM-C)  To get the difference to go to the correct item class you must leave the GL account blank on the PO and let it accept the gl account associated with the Item Class.
 
I like being  able to over ride the GL account on the PO line because some times Gloves may go to dept 200 and sometimes to dept 400.   If the location option was available for each line (rather than just the PO header) that might be an option.  
 
I hope I am overlooking a default.
 
Also I had created a Purchase Order RTM with GL account data,  but I have found that the GL account will not print out on this new RTM  if you leave the GL code blank and accept the default.  To get the GL account to print out on my new RTM the GL  must have been over ridden in PO-A.
 
 
SM-C  Item class defaults come from  AD-A Mfg Defautlts