diff --git a/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py b/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py
index 8afe1d72e27..0e23561fca1 100644
--- a/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py
+++ b/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py
@@ -174,14 +174,20 @@ def get_columns(filters):
 
 
 @frappe.whitelist()
-def create_reposting_entries(rows, company):
+def create_reposting_entries(rows: str | list, company: str):
 	if isinstance(rows, str):
 		rows = parse_json(rows)
 
 	entries = []
 
 	item_wh = frappe._dict()
-	vouchers = [row.get("voucher_no") for row in rows]
+	vouchers = [
+		row.get("voucher_no")
+		for row in rows
+		if row.get("voucher_type") not in ["Purchase Receipt", "Purchase Invoice"]
+	]
+	repost_based_on_transaction(rows, company, entries)
+
 	sles = get_stock_ledgers(vouchers)
 	for sle in sles:
 		key = (sle.item_code, sle.warehouse)
@@ -214,3 +220,39 @@ def create_reposting_entries(rows, company):
 	if entries:
 		entries = ", ".join(entries)
 		frappe.msgprint(_("Reposting entries created: {0}").format(entries))
+
+
+def repost_based_on_transaction(rows, company=None, entries=None):
+	if entries is None:
+		entries = []
+
+	duplicate_vouchers = set()
+	for row in rows:
+		if (
+			row.get("voucher_type") == "Purchase Invoice"
+			and frappe.get_cached_value("Purchase Invoice", row.get("voucher_no"), "update_stock") == 0
+		):
+			continue
+
+		if row.get("voucher_type") in ["Purchase Receipt", "Purchase Invoice"]:
+			voucher_key = (row.get("voucher_type"), row.get("voucher_no"))
+			if voucher_key in duplicate_vouchers:
+				continue
+
+			duplicate_vouchers.add(voucher_key)
+			doc = frappe.get_doc(
+				{
+					"doctype": "Repost Item Valuation",
+					"based_on": "Transaction",
+					"status": "Queued",
+					"voucher_type": row.get("voucher_type"),
+					"voucher_no": row.get("voucher_no"),
+					"posting_date": row.get("posting_date"),
+					"posting_time": row.get("posting_time"),
+					"company": company,
+					"allow_nagative_stock": 1,
+					"recalculate_valuation_rate": 1,
+				}
+			).submit()
+
+			entries.append(get_link_to_form("Repost Item Valuation", doc.name))
diff --git a/erpnext/stock/report/stock_and_account_value_comparison/test_stock_and_account_value_comparison.py b/erpnext/stock/report/stock_and_account_value_comparison/test_stock_and_account_value_comparison.py
new file mode 100644
index 00000000000..0795bc6ad79
--- /dev/null
+++ b/erpnext/stock/report/stock_and_account_value_comparison/test_stock_and_account_value_comparison.py
@@ -0,0 +1,57 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe.utils import today
+
+from erpnext.stock.doctype.item.test_item import make_item
+from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import make_purchase_receipt
+from erpnext.stock.report.stock_and_account_value_comparison.stock_and_account_value_comparison import (
+	create_reposting_entries,
+	execute,
+)
+from erpnext.tests.utils import ERPNextTestSuite
+
+PI_COMPANY = "_Test Company with perpetual inventory"
+PI_STORES = "Stores - TCP1"
+
+
+class TestStockAndAccountValueComparison(ERPNextTestSuite):
+	def test_purchase_voucher_reposted_transaction_based(self):
+		# A Purchase Receipt whose GL entries are missing must surface in the report and, when reposted
+		# from it, be reposted Transaction-based (so its own GL is regenerated) rather than the slower
+		# Item-and-Warehouse based reposting.
+		item = make_item(properties={"is_stock_item": 1, "valuation_method": "FIFO"}).name
+
+		pr = make_purchase_receipt(item_code=item, company=PI_COMPANY, warehouse=PI_STORES, qty=5, rate=100)
+
+		# Simulate the out-of-sync state: stock ledger exists but the accounting ledger does not.
+		frappe.db.delete("GL Entry", {"voucher_type": "Purchase Receipt", "voucher_no": pr.name})
+
+		# The receipt now shows up in the comparison report (stock value 500 vs account value 0).
+		filters = frappe._dict(company=PI_COMPANY, as_on_date=today())
+		_columns, data = execute(filters)
+
+		row = next((d for d in data if d.get("voucher_no") == pr.name), None)
+		self.assertIsNotNone(row, "Out-of-sync Purchase Receipt should appear in the report")
+		self.assertEqual(row.get("voucher_type"), "Purchase Receipt")
+
+		# Repost from the report.
+		create_reposting_entries([row], PI_COMPANY)
+
+		# A Transaction-based Repost Item Valuation must have been created for this voucher...
+		transaction_rivs = frappe.get_all(
+			"Repost Item Valuation",
+			filters={"voucher_no": pr.name, "voucher_type": "Purchase Receipt"},
+			fields=["name", "based_on"],
+		)
+
+		self.assertTrue(transaction_rivs, "Expected a Repost Item Valuation for the Purchase Receipt")
+		self.assertTrue(all(riv.based_on == "Transaction" for riv in transaction_rivs))
+
+		# ...and no Item-and-Warehouse based reposting should have been created for this item.
+		item_wh_rivs = frappe.get_all(
+			"Repost Item Valuation",
+			filters={"based_on": "Item and Warehouse", "item_code": item},
+		)
+		self.assertFalse(item_wh_rivs, "Purchase vouchers must not be reposted Item-and-Warehouse based")