Invoice date is the date the transaction occurred, also known as the point of sale. So for the seller records AR-Sale, COGS-Inventory. Buyer records Inventory-AP.
Shipping date is the date when the goods are handed over to the carrier (USPS, UPS, FedEx, LTL, any 3PL, etc). They typically scan a barcode known as a tracking number. Any delay or discrepancy of shipping date and invoice date is typically from processing/handling/fulfilling orders. Fulfillment could be delayed because the goods are simply are not on site.
Delivery date is when the goods arrive to the destination. If you check the tracking number, it will show the delivery date. For small businesses on cash-basis, this will be a condition for payment instead of accruing above.
As for accounting, the only concepts I know are in regards to FOB-Shipping Point, or FOB-Destination. Both designate authority of the goods to be accounted for. I imagine a circle with Shipper at center, and receiver some orbit away. FOB Shipping point, the title of the goods in transit stops at the shipper, and the receiver receives the responsibility for transit fees or in case the goods are damaged, lost. FOB Destination, the title of goods in transit stops at destination, so shipper has full responsibility of the goods for transit fees or any shipping damages.
As such, FOB-SP and FOB-D have the freight costs recorded not in parallel. FOB-SP, the buyer records a purchasing/inventory expense as freight-in. FOB-D, the seller records a selling expense as freight-out. Makes sense. Freight-in, receiving freight has an expense. Other end as a seller, freight-out shipping freight as an expense. In perpetual, freight-in is consolidated to the inventory account.
In terms of general e-commerce payments, fulfillment of orders is considered a requirement of payment. The main criteria for most websites is the scan of a valid tracking number by carrier (USPS, UPS, FedEx). Once that is scanned, payment for the transaction clears.
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