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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Objectives of an Efficient Payments System | Strategic Review of Innovation in the Payments System: Issues for Consultation June 2011 |…
7 Jun 2011
Consultations
Key examples are the capacity of payment systems to carry additional information relevant to the payment and the ability of payment messages to be easily integrated with accounting and other business
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/issues/objectives-efficient.html
Submission to the Inquiry into Access of Small Business to Finance – March 2010 | Financial Sector | Submissions
24 Mar 2010
Submissions
Lending fees ’ those on loans and bank bill facilities ’ accounted for about half of total fees on businesses, with merchant service fees and fees on deposit accounts accounting for most of
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-of-small-business-to-finance-2010/
Inquiry by the Senate Economics References Committee into Bank Funding Guarantees – Joint Submission from the RBA and APRA
27 Jul 2009
Submissions
PDF
98KB
Inquiry into the Bank Funding Guarantees
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-bank-funding-guarantees/pdf/inquiry-bank-funding-guarantees.pdf
Central Clearing of Repos in Australia: A Consultation Paper
25 May 2015
Consultations
PDF
389KB
Central Clearing of Repos in Australia: A Consultation Paper. March 2015. Contents. 1. Introduction 1. 2. The Australian Repo Market 4. Box A: ASX Collateral 7. Box B: The Swiss Value Chain 9. Box C: AOFM Stock Lending Facility 10. 3. Key Features
https://www.rba.gov.au/publications/consultations/201503-central-clearing-of-repos-in-australia/pdf/201503-central-clearing-of-repos-in-australia.pdf
Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates
14 Aug 2015
Submissions
PDF
905KB
system. They are now the most frequently used non-cash payment method, accounting for around.
https://www.rba.gov.au/publications/submissions/financial-sector/pdf/inquiry-matters-relating-to-credit-card-interest-rates-2015-08.pdf
Interest Margins and Spreads | Submission to the Inquiry into Competition within the Australian Banking Sector – November 2010 | Financial…
30 Nov 2010
Submissions
Increased loan impairments have reduced net interest margins through the loss of interest on non-accrual items.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-within-australian-banking-sector-2010/interest-margins.html
Competition in the Australian Financial System - March 2018
21 Mar 2018
Submissions
PDF
503KB
Supplementary Submission to the Productivity Commission Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/competition-in-the-financial-system-2018-03/pdf/supplementary-submission-to-productivity-commission-march-2018.pdf
SACE Subject Consultation – Economics Renewal
3 Feb 2020
Submissions
PDF
2519KB
Furthermore, Year 12 students would be expected to grasp this content having only been exposed to 5-week blocks of economics, business and accounting, intermittently during Years 7-10.
https://www.rba.gov.au/publications/submissions/other/sace-subject-consultation-economics-renewal-july-2018/pdf/sace-subject-consultation-economics-renewal-july-2018.pdf
RBA Submission to the Inquiry into Competition in the Banking and Non-Banking Sectors
11 Jul 2008
Submissions
PDF
147KB
Inquiry into Competition in the Banking and Non-Banking Sectors
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-in-banking-and-non-banking-sector/pdf/inquiry-competition-in-banking-and-non-banking-sector.pdf
Key Financial Developments Since the Wallis Inquiry | Submission to the Financial System Inquiry – March 2014 | Financial Sector |…
1 Mar 2014
Submissions
The HIH Royal Commission attributed the failure of HIH to a number of factors, including mismanagement, poor corporate governance and inadequate accounting. ... The Commission made a number of recommendations to improve disclosures, strengthen accounting
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/financial-developments-since-wallis-inquiry.html