Dual Dates Transactions

http://aporaclepayables.blogspot.com/2017/03/dual-dates-transactions.html

select distribution_line_number,pp.LINE_TYPE_LOOKUP_CODE,
       kk.DOC_sequence_value,
       kk.INVOICE_NUM,
       kk.ORG_ID,
       kk.GL_DATE,
       kk.INVOICE_ID,
       kk.Header_DATE,
       pp.Distribution_DATE,
       u.user_name dist_user,
       kk.CANCELLED_DATE
  from (select aia.DOC_sequence_value,
               aia.INVOICE_NUM,
               aia.ORG_ID,
               aia.GL_DATE,
               aia.INVOICE_ID, aia.cancelled_date,
               aia.GL_DATE Header_DATE
          from ap_invoices_all aia) kk,
       (select aida.distribution_line_number, aida.LINE_TYPE_LOOKUP_CODE,
               aida.ACCOUNTING_DATE,aida.org_id, aida.created_by,
               aida.INVOICE_ID, aida.accrual_posted_flag,
               aida.ACCOUNTING_DATE Distribution_DATE
          from ap_invoice_distributions_all aida) pp, fnd_user u
 where kk.invoice_id = pp.invoice_id
 and pp.org_id = kk.org_id
 and u.USER_ID = pp.created_by
 and kk.org_id = :P_ORG_ID
 and kk.gl_date between NVL(:P_FROM_DATE,kk.gl_date ) and NVL(:P_TO_DATE,kk.gl_date )
   and Header_DATE <> Distribution_DATE
   and pp.LINE_TYPE_LOOKUP_CODE in ('ITEM', 'MISCELLANEOUS')
 and kk.CANCELLED_DATE is null
   --and kk.gl_date > '01-JAN-16'
     order by kk.doc_sequence_value desc