not necessarily, you can accrue an expense such as a provision...

not necessarily, you can accrue an expense such as a provision which might be a creditor (and so your point to that extent is correct) but you also can accrue revenue that might be recognised from an accounting perspective but might not yet be invoiced for.

and example is IFRS 15 contracts with customers. you might have an agreement with certain progress invoice points that the customer has agreed to but from an accounting perspective you recognise revenue based on the stage of completion which is typical % of the project complete. this then might cause a situation at balance date where you have invoiced more (and then have income in advance liability) or have invoiced less (and then have a contract asset accrual) than what has been recognised for accounting.