Search: accrual accounting
RBA Glossary definition for accrual accounting
accrual accounting – Revenues and expenses are recorded as they are earned or incurred , regardless of whether cash has been received or disbursed. For example, sales on credit would be recognised as revenue, even though the debt may not be settled for some time.
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Financial Intermediaries
10 Sep 2006
FSR
– September 2006
An alternative measure of profitability which is less affected by the accounting changes is the return on assets; this measure suggests that the recent outcomes are broadly in line with those ... Banks' interest margins continue to be under downward
https://www.rba.gov.au/publications/fsr/2006/sep/fin-intermed.html
Box C: Equity Raisings and Company Gearing
10 Sep 2009
FSR
– September 2009
Those that have done so have only raised fairly small amounts, accounting for only about 15 per cent of the total value of equity issued.
https://www.rba.gov.au/publications/fsr/2009/sep/box-c.html
Developments in the Financial System Architecture
10 Mar 2009
FSR
– March 2009
In October 2008, the International Accounting Standards Board indicated that where transaction prices are not considered to represent fair value – particularly in illiquid markets – it may be more appropriate to use ... This approach, however, raises
https://www.rba.gov.au/publications/fsr/2009/mar/dev-sys-arch.html
Box A: Financial Guaranty Insurers (Monolines)
10 Mar 2008
FSR
– March 2008
In particular, US accounting standards require that these CDS are marked-to-market at each balance date. ... In contrast, accounting standards only require the establishment of loss reserves for standard insurance policies if there is a material
https://www.rba.gov.au/publications/fsr/2008/mar/box-a.html
The Structure of the Australian Financial System
10 Mar 2006
FSR
– March 2006
There are also 39 foreign-owned banks operating in Australia, collectively accounting for 20 per cent of domestic banking system assets. ... The general insurance industry has assets of around $100 billion, accounting for about 4 per cent of domestic
https://www.rba.gov.au/publications/fsr/2006/mar/struct-aus-fin-sys.html
FSR Developments in the Financial System
10 Sep 2008
FSR
– September 2008
This is particularly an issue for Australia and New Zealand, given that Australian banks have significant operations in New Zealand, with these operations accounting for around 90 per cent of New
https://www.rba.gov.au/publications/fsr/2008/sep/dev-sys-infra.html
Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications
6 Apr 2023
FSR
– April 2023
Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-a-recent-international-bank-failures-causes-regulatory-responses-and-implications.html
Box D: The Characteristics of Loans Originated by Mortgage Brokers
10 Sep 2004
FSR
– September 2004
One point of difference is the prevalence of refinancing, with refinanced loans accounting for a larger share of broker-originated loans than of lender-originated loans.
https://www.rba.gov.au/publications/fsr/2004/sep/box-d.html
Household and Business Finances
4 Oct 2019
FSR
– October 2019
The housing market is a key source of potential systemic risk that needs to be monitored closely, with housing accounting for 40–50 per cent of household and bank assets.
https://www.rba.gov.au/publications/fsr/2019/oct/household-business-finances.html
Household and Business Finances
12 Apr 2019
FSR
– April 2019
More notable, though, is that payments of scheduled principal are accounting for an increasing share of household income (Graph 2.7).
https://www.rba.gov.au/publications/fsr/2019/apr/household-business-finances.html