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
Note 1 – Accounting Policies | Financial Statements
25 Oct 2010
RBA Annual Report
– 2010
Reserve Bank of Australia Annual Report – 2010 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/2010/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
The Australian Economic ‘Miracle’: A View from the North | Conference – 2000
24 Jul 2000
Conferences
Certainly current fiscal innovations such as Charter for Budget Honesty (1998) and the adoption of accruals accounting are likely to help by increasing the transparency of fiscal policy and make it ... However, the Charter for Budget Honesty and accruals
https://www.rba.gov.au/publications/confs/2000/bean.html
Note 1 – Accounting Policies | Financial Statements
25 Sep 2017
RBA Annual Report
– 2017
Reserve Bank of Australia Annual Report – 2017 Financial Statements Note 1 – Accounting Policies. ... Australian Accounting Standards Board, in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR)
https://www.rba.gov.au/publications/annual-reports/rba/2017/financial-statements/note-1.html
Appendix C: Adjusting Capital Expenditure Data for Leasing
1 Apr 1987
RDP
8704
The national accounts only includes gross fixed capital expenditure on an accruals basis (i.e. ... to line up with the national accounts exactly due to cancellations and lags between commitment and accrual.
https://www.rba.gov.au/publications/rdp/1987/8704/appendix-c.html
Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1990
30 Jun 1990
Annual Report
Reserve Bank of Australia Annual Report – 1990 Financial Statements Summary of Accounting Policies. ... See Note 3.) Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1990/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
17 Oct 2019
RBA Annual Report
– 2019
Reserve Bank of Australia Annual Report – 2019 Financial Statements Note 1 – Accounting Policies. ... These financial statements for the year ended 30 June 2019 are a general purpose financial report prepared under Australian Accounting Standards (AAS
https://www.rba.gov.au/publications/annual-reports/rba/2019/financial-statements/note-1.html