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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Measuring Profits from Currency Issue
10 Jul 1997
Bulletin
– July 1997
As a result, the cash-flow measure shows a much larger increase in the mid 1970s than does the accrual measure. ... Similarly, the decline in nominal interest rates that has accompanied the fall in inflation has seen the accrual measure of seigniorage
https://www.rba.gov.au/publications/bulletin/1997/jul/1.html
Funding the Australian Resources Investment Boom
22 Mar 2013
Bulletin
– March 2013
Investment by the Australian resources sector has risen steadily since the early 2000s to be at record levels. Most of the investment has been made by publicly listed companies, with contributions split evenly between Australian and foreign listed
https://www.rba.gov.au/publications/bulletin/2013/mar/6.html
Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1991
30 Jun 1991
Annual Report
Reserve Bank of Australia Annual Report – 1991 Financial Statements Summary of accounting policies. ... See Note 1(e).) Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1991/fin-statements/note-1.html
Reserve Bank of Australia Annual Report 2023
18 Oct 2023
RBA Annual Report
- 2023
PDF
402KB
https://www.rba.gov.au/publications/annual-reports/rba/2023/pdf/notes.pdf
Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991
21 Jun 1991
Conferences
2.30. 5.14. n.a. Loans past due 90 days or more plus loans in non-accrual status. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html
Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1996
31 Dec 1996
Annual Report
Reserve Bank of Australia Annual Report – 1996 Financial Statements Summary of accounting policies. ... Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year.
https://www.rba.gov.au/publications/annual-reports/rba/1996/fin-statements/note-1.html
Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1995
31 Dec 1995
Annual Report
Reserve Bank of Australia Annual Report – 1995 Financial Statements Summary of Accounting Policies. ... Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year.
https://www.rba.gov.au/publications/annual-reports/rba/1995/fin-statements/note-1.html
Note 1 – Accounting Policies | Financial Statements
16 Oct 2013
RBA Annual Report
– 2013
Reserve Bank of Australia Annual Report – 2013 Financial Statements Note 1 – Accounting Policies. ... AASB 119 – Employee Benefits and AASB 2011–10 – Amendments to Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2013/fin-statements/note-1.html
Note 1 – Accounting Policies | Financial Statements
24 Oct 2016
RBA Annual Report
– 2016
Reserve Bank of Australia Annual Report – 2016 Financial Statements Note 1 – Accounting Policies. ... The RBA has accounted for these matters in accordance with the relevant accounting standards.
https://www.rba.gov.au/publications/annual-reports/rba/2016/financial-statements/note-1.html
Note 1 – Accounting Policies | Financial Statements
29 Aug 2011
RBA Annual Report
– 2011
Reserve Bank of Australia Annual Report – 2011 Financial Statements Note 1 – Accounting Policies. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2011/fin-statements/note-1.html