What constitutes a trading session, or "day", varies depending on the product being traded. This is especially true of futures/commodities.
IBKR provides daily statements that report all activity for an account each day. Trades which occur after the official close of a day for a certain product would not be included in the previous day's statement. To clarify, here is an example:
You are trading ES futures on 2/15/09. The ES futures contract begins a new "day" at 15:30 CST. All of your trades in ES futures prior to 15:30 CST will be shown on your 2/15/09 daily statement. Those trades which occurred after 15:30 CST on 2/15/09, will not appear on the 2/15/09 daily statement, but rather on the 2/16/09 daily statement. This is because after 15:30 CST, you are trading ES on the 2/16/09 trade date.