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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Discussion of Competition, Markups, and Inflation: Evidence from Australian Firm-level Data
23 Nov 2023
Conferences
PDF
208KB
RBA Annual Conference 2023
https://www.rba.gov.au/publications/confs/2023/pdf/rba-conference-2023-champion-edmond-hambur-discussion.pdf
SME Access to Intermediated Credit: What Do We Know and What Don't We Know?
20 Aug 2015
Conferences
PDF
317KB
RBA Conference Volume 2015
https://www.rba.gov.au/publications/confs/2015/pdf/udell.pdf
Monetary and Macroprudential Policies: The Case for a Separation of Powers | Conference – 2018
12 Apr 2018
Conferences
I think there would be risks in asking the central bank to meet a wide range of objectives with no distinctive accounting for the use of its various tools.
https://www.rba.gov.au/publications/confs/2018/broadbent.html
Regulating the New Financial Markets | Conference – 1996
9 Jul 1996
Conferences
Should the two parts of the business be fully consolidated in an accounting sense for the purpose of calculating capital adequacy and other prudential ratios? ... Over recent years IOSCO has adopted a number of resolutions covering such matters as money
https://www.rba.gov.au/publications/confs/1996/dale.html
Discussion of The Unfolding Turmoil of 2007–2008: Lessons and Responses
22 Oct 2008
Conferences
PDF
92KB
RBA Conference Volume 2008
https://www.rba.gov.au/publications/confs/2008/pdf/cohen-remolona-disc.pdf
Submission to the Financial System Inquiry March 2014
10 Nov 2017
Submissions
PDF
3041KB
Financial System Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/pdf/financial-system-inquiry-2014-03.pdf
Change and Constancy in the Financial System: Implications for Financial Distress and Policy
20 Nov 2007
Conferences
PDF
195KB
RBA Conference Volume 2007
https://www.rba.gov.au/publications/confs/2007/pdf/borio.pdf
SME Access to Intermediated Credit: What Do We Know and What Don't We Know? | Conference – 2015
19 Mar 2015
Conferences
In addition, asset-based lenders rely on their own audit teams rather than external accounting firms. ... A country's lending infrastructure includes:. the information environment (e.g. accounting rules and credit information sharing).
https://www.rba.gov.au/publications/confs/2015/udell.html
Discussion | Conference – 2018
12 Apr 2018
Conferences
Reference. Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/archer-levin-disc.html
The Australian Financial System in the 2000s: Dodging the Bullet | Conference – 2011
24 Jul 2000
Conferences
Changes included reforms to accounting standard-setting arrangements, audit independence, directors' duties and corporate governance requirements, fund raising and takeover procedures, corporate disclosure requirements, compliance arrangements,
https://www.rba.gov.au/publications/confs/2011/davis.html