I've seen it mentioned dozens of times that people think transfers are miles off because we haven't yet tabled a bid with the club.
In the past, a bid would be tabled, negotiated, then when accepted the buying club had permission to speak to a player. Any approach to the player before a bid accepted was considered "tapping up" and legally, it probably still is.
The reality as it is today though, is that buying clubs negotiate with the player's agent for months before tabling a bid to his club. I'm sure those more on the know than me like Tolm and Zin could confirm this.
But nowadays, a bid being accepted by the club is right near the end of a transfer, the only thing to come after is the medical. It might not be morally, or even legally right, but it's the reality.
If you see in the press that we've had a bid accepted for KBD or Pogba, you can pretty much assume it's done.