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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The Australian Financial System
12 Apr 2019
FSR
– April 2019
This would align major banks' loss-absorbing capacity with global peers, accounting for differences in capital frameworks. ... The major banks' Tier 1 capital ratio is equivalent to 17 per cent on an internationally comparable basis accounting for APRA's
https://www.rba.gov.au/publications/fsr/2019/apr/australian-financial-system.html
Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers
6 Apr 2023
FSR
– April 2023
Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-b-scenario-analysis-on-indebted-households-spare-cash-flows-and-prepayment-buffers.html
Financial Intermediaries
10 Mar 2006
FSR
– March 2006
As at December 2005, Australian-owned banks' overseas claims were $366 billion, accounting for 27 per cent of their total assets. ... Investment returns made a significant contribution to general insurers' profitability, accounting for around 60
https://www.rba.gov.au/publications/fsr/2006/mar/fin-intermed.html
The Australian Financial System
10 Sep 2007
FSR
– September 2007
In contrast, the largest banks make relatively little use of securitisation markets, with the securitised loans of these banks accounting for just 7 per cent of their housing loans outstanding (although ... changes to accounting standards is likely to
https://www.rba.gov.au/publications/fsr/2007/sep/aus-fin-sys.html
Overview
10 Mar 2010
FSR
– March 2010
The key elements of proposed reforms include measures to strengthen bank capital and liquidity requirements and to improve accounting standards, along with a range of other measures aimed at reducing systemic
https://www.rba.gov.au/publications/fsr/2010/mar/overview.html
Household and Business Finances
20 Oct 2015
FSR
– October 2015
Foreign buyers have become more prominent, directly accounting for around one-third of purchases during the past two years.
https://www.rba.gov.au/publications/fsr/2015/oct/household-business-finances.html
The Australian Financial System
21 Apr 2017
FSR
– April 2017
Lending by foreign-owned banks operating in Australia has continued to increase, with lending by banks headquartered in Asia accounting for almost all of this growth. ... Total assets amount to over $2 trillion, accounting for three-quarters of the
https://www.rba.gov.au/publications/fsr/2017/apr/aus-fin-sys.html
Household and Business Balance Sheets
10 Sep 2012
FSR
– September 2012
As noted earlier, banks have large exposures to the commercial property market (including developers of residential property), with lending to that sector accounting for about one-third of their business loans
https://www.rba.gov.au/publications/fsr/2012/sep/house-bus-bal-sheet.html
The Australian Financial System
10 Sep 2008
FSR
– September 2008
adjusting for changes in accounting standards, is around the average of the past decade (Graph 18). ... ratio has been significantly offset by accounting changes associated with the introduction of IFRS and changes to the definition of regulatory capital
https://www.rba.gov.au/publications/fsr/2008/sep/aus-fin-sys.html
Financial Intermediaries
10 Mar 2005
FSR
– March 2005
Much of this is ultimately securitised, with banks other than the four largest accounting for around 80 per cent of loans securitised by banks since the beginning of 2004 (Graph 37).
https://www.rba.gov.au/publications/fsr/2005/mar/fin-intermed.html