No, that wouldn't work. Accounting rules are that you account for income and expenses when they arise - become unavoidable if you like - not when cash changes hands. So whether they have actually paid the cash or not makes no difference.
My last check (US) needed to be stopped and reissued (rolled into next pay period)...because I never got it. This month shows the 20th as payment date, 22nd. as issued date. Still nothing delivered. Hope we don't go through this again.