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21–30 of 188 search results for 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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Inflation Targeting and Economic Welfare

25 Jul 2019 Speech
Philip Lowe
Speech delivered by Philip Lowe, Governor, to Anika Foundation Luncheon Supported by NAB and the ABE, Sydney
https://www.rba.gov.au/speeches/2019/sp-gov-2019-07-25.html

Innovation and Dynamism in the Post-pandemic World

18 Nov 2021 Speech
Luci Ellis
Speech delivered by Luci Ellis, Assistant Governor (Economic), to the Committee for the Economic Development of Australia, Webinar
https://www.rba.gov.au/speeches/2021/sp-ag-2021-11-18.html

Bonds and Benchmarks

19 Mar 2019 Speech
Christopher Kent
Speech delivered by Christopher Kent, Assistant Governor (Financial Markets), to the KangaNews DCM Summit, Sydney
https://www.rba.gov.au/speeches/2019/sp-ag-2019-03-19.html

The Recovery, Investment and Monetary Policy

10 Mar 2021 Speech
Philip Lowe
Speech delivered by Philip Lowe, Governor, AFR Business Summit, Sydney
https://www.rba.gov.au/speeches/2021/sp-gov-2021-03-10.html

Climate Change Risk in the Financial System

26 Aug 2022 Speech PDF 471KB
Speech - 2022
https://www.rba.gov.au/speeches/2022/pdf/sp-so-2022-08-24.pdf

Progress on Benchmark Reform

12 Apr 2019 Speech PDF 191KB
For instance, the LIBORtransition raises a number of accounting, tax and regulatory issues. ... The LIBOR transition has the potential to disrupt the accounting treatment of products referencingLIBOR, particularly when they are used for hedging.
https://www.rba.gov.au/speeches/2019/pdf/sp-dg-2019-04-11.pdf

The Limits of Interest-only Lending

24 Apr 2018 Speech
Christopher Kent
Speech delivered by Christopher Kent, Assistant Governor, to the Housing Industry Association Breakfast, Sydney
https://www.rba.gov.au/speeches/2018/sp-ag-2018-04-24.html

Climate Change Risk in the Financial System

24 Aug 2022 Speech
Jonathan Kearns
Speech delivered by Jonathan Kearns, Head of Domestic Markets, Credit Law Conference ‘Managing Financial Services Risks in an Age of Uncertainty’, Sydney
https://www.rba.gov.au/speeches/2022/sp-so-2022-08-24.html

Investing in a Low Interest Rate World

21 Oct 2014 Speech
Philip Lowe
Address to the Commonwealth Bank of Australia's 7th Annual Australasian Fixed Income Conference, Sydney
https://www.rba.gov.au/speeches/2014/sp-dg-211014.html

COVID-19, the Labour Market and Public Sector Balance Sheets

21 Jul 2020 Speech
Philip Lowe
Speech delivered by Philip Lowe, Governor, to the Anika Foundation, Online
https://www.rba.gov.au/speeches/2020/sp-gov-2020-07-21.html