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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Submission to the Financial System Inquiry - 6 September 1996 (Published as Occasional Paper No. 14)
25 Jul 2013
Submissions
PDF
604KB
RESERVE BANKOF AUSTRALIA. Submission to theFinancial System. Inquiry. 6 September 1996. Published as Occasional Paper No. 14. Contact Person. To obtain copies of this Submission or to seek further informationplease contact the Manager, Media Office:.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/pdf/financial-system-inquiry-1996.pdf
Introduction | Proposed Variation to the MasterCard and Visa Access Regimes: Consultation Document December 2013 | Consultations
6 Dec 2013
Consultations
acquirers. Card acquiring is providing a merchant with facilities to accept card payments, accounting to the merchant for the proceeds of card transactions and clearing and settling the resulting obligations with
https://www.rba.gov.au/publications/consultations/20131206-prop-variations-to-mc-visa-access-regimes/introduction.html
Submission to the Inquiry into Access for Small and Medium Business to Finance - February 2011 | Financial Sector | Submissions
7 Feb 2011
Submissions
This has resulted in a significant jump in their market share, accounting for about three-quarters of lending to unincorporated businesses, and about 70 per cent of total business credit
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-for-small-and-medium-business-to-finance-2011/
Use of the Guarantee Arrangements | Joint Submission from the RBA and APRA to the Inquiry into Bank Funding Guarantees – July 2009 |…
1 Jul 2009
Submissions
Finally, these institutions have a larger financing need. In an international context, Australian banks are relatively large issuers of government guaranteed long-term bonds, accounting for over 11 per cent of
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-bank-funding-guarantees/use-of-guarantee.html
Submission to the Inquiry into Access of Small Business to Finance
26 Mar 2010
Submissions
PDF
455KB
Access of Small Business to Finance
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-of-small-business-to-finance-2010/pdf/inquiry-access-of-small-business-to-finance-2010.pdf
Appendix A: – The Canadian Securitisation Market | Submission to the Inquiry into Competition in the Banking and Non-Banking Sectors – July …
10 Jul 2008
Submissions
Since the introduction of CHT, the share of outstanding mortgages in Canada that are funded by RMBS has doubled to 20 per cent, with NHA-MBS more than accounting for this
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-in-banking-and-non-banking-sector/appendix-a.html
Supplementary Submission to the Financial System Inquiry - 13 January 1997 (Published as Occasional Paper No. 15)
23 Jun 2010
Submissions
PDF
116KB
50. Intermediation requires the maintenance of extensive records oftransactions and elaborate accounting systems (3). ... The output ofaccounting systems (3) must conform with accounting standards, but there are noconstraints on the technology which
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-supplement-1997/pdf/financial-system-inquiry-supplement-1997.pdf
Competition and Consumer Regulation | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector | Submissions
6 Sep 1996
Submissions
Within the RBA's structure, banking, registry and settlement and cash services are organised and managed separately; accounting systems are structured so as to facilitate separate reporting of the full costs
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/competition-and-consumer-regulation.html
Present Regulatory Responsibilities | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector | Submissions
6 Sep 1996
Submissions
It is also working with accounting bodies to improve public disclosure of traders' derivatives activities/exposures and is implementing the Basle Committee's capital guidelines on market risk.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/present-regulatory-responsitilities.html
Innovation and Technological Change in Financial Intermediation and the Payments System | Supplementary Submission to the Financial System…
13 Jan 1997
Submissions
50. Intermediation requires the maintenance of extensive records of transactions and elaborate accounting systems (3). ... The output of accounting systems (3) must conform with accounting standards, but there are no constraints on the technology which
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-supplement-1997/innovation-and-technological-change-in-financial-intermediation.html