Accounting for fixed assets without an invoice

Hi, I have been told that accruals are never done for any capital expenditure so if a fixed asset is bought but no invoice is received for whatever reason, how is the accounting processed?
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I have photographed the fixed assett, typed a note with the date purchased, description of asset and amount paid, stapled it to the photograph and then accounted for it in the normal way (remembering not to include VAT).
Not the best way but so far not had any problems with Inland Revenue or Accountants.