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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Domestic Regulatory Developments
8 Apr 2022
FSR
– April 2022
The ISSB is developing high-quality global baseline climate and sustainability disclosure standards to meet the information needs of investors, and will work in close cooperation with the International Accounting Standards
https://www.rba.gov.au/publications/fsr/2022/apr/regulatory-developments.html
Financial Stability Review
25 Apr 2023
FSR
- April 2023
PDF
4493KB
https://www.rba.gov.au/publications/fsr/2023/apr/pdf/financial-stability-review-2023-04.pdf
The Australian Financial System
20 Oct 2018
FSR
– October 2018
Total assets now amount to $2.7 trillion, accounting for three-quarters of the assets in the managed fund sector.
https://www.rba.gov.au/publications/fsr/2018/oct/aus-fin-sys.html
Regulatory Developments
9 Oct 2020
FSR
– October 2020
Prudential authorities have also sought to mitigate some of the procyclical effects of the pandemic-induced downturn by issuing guidance on certain accounting standards, particularly the treatment of expected credit losses,
https://www.rba.gov.au/publications/fsr/2020/oct/regulatory-developments.html
Collateralised Debt Obligations in Australia
10 Sep 2005
FSR
– September 2005
Credit exposures mostly consist of corporate debt, with bonds accounting for 55 per cent of all exposures and loans accounting for 25 per cent. ... have accounted for only 15 per cent of issuance, with overseas institutions accounting for the remainder
https://www.rba.gov.au/publications/fsr/2005/sep/collateral-debt.html
Developments in the Financial System Infrastructure
10 Mar 2007
FSR
– March 2007
A stable and efficient financial system requires a robust payments and settlement system and sound financial infrastructure – the regulatory, accounting and legal framework that supports the day-to-day operations of
https://www.rba.gov.au/publications/fsr/2007/mar/dev-sys-infra.html
Overview
10 Sep 2009
FSR
– September 2009
Key areas of focus include capital and liquidity standards, systemic risk, compensation and incentives, and accounting standards.
https://www.rba.gov.au/publications/fsr/2009/sep/overview.html
Box D: Stress Testing and Australian Bank Resilience
7 Oct 2022
FSR
– October 2022
The Reserve Banks stress testing model translates a macroeconomic scenario into implications for bank capital ratios through a series of decision rules and accounting identities.
https://www.rba.gov.au/publications/fsr/2022/oct/box-d-stress-testing-and-australian-bank-resilience.html
Box C: Equity Raisings and Company Gearing
23 Sep 2009
FSR
- September 2009
PDF
141KB
https://www.rba.gov.au/publications/fsr/2009/sep/pdf/box-c.pdf
Financial Intermediaries
10 Sep 2006
FSR
– September 2006
An alternative measure of profitability which is less affected by the accounting changes is the return on assets; this measure suggests that the recent outcomes are broadly in line with those ... Banks' interest margins continue to be under downward
https://www.rba.gov.au/publications/fsr/2006/sep/fin-intermed.html