Here at invoice time, you have full stock for material..
But when you did the previous invoice (which is incorrect on your initial post), at that time is your stock exist for material ?
As your end material has the price control V, then system will try to adjust the MAP for the difference amount (between GR and Invoice)
But if there are no sufficient stock for material, then system can't post the amount to stock amount of material..
I am quite sure at the time of invoice, you haven't full quantity in stock, so the amount is split to Stock account (BSX and BSV) and FRL account.
If you haven't any stock, then you will see it will not effect the BSX and BSV, you can only see FRL account.
And if you have full stock, then system shows the (BSX and BSV) abd FRL all.
Regards