Search: accrual accounting

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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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Notes to and Forming Part of the Financial Statements | Financial Statements

9 Mar 2023 RBA Annual Report – 1989
See Note 3.) Revenue and expenses are brought to account on an accrual basis. ... This practice differs from Australian Accounting Standards. Gains or losses realised on sale of foreign currency are taken to profit and loss.
https://www.rba.gov.au/publications/annual-reports/rba/1989/fin-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

12 Sep 2014 RBA Annual Report – 2014
Reserve Bank of Australia Annual Report – 2014 Financial Statements Note 1 – Accounting Policies. ... Reserve Bank of Australia and Controlled Entity. Previous Accounting Standard. Revised Accounting Standard.
https://www.rba.gov.au/publications/annual-reports/rba/2014/fin-statements/note-1.html

Notes to and Forming Part of the Financial Statements | Financial Statements

9 Mar 2023 RBA Annual Report – 1988
See Note 3.) Income and expenditure are brought to account on an accrual basis. ... This practice differs from Australian Accounting Standards. Gains or losses realised on sale of foreign currency are taken to profit and loss.
https://www.rba.gov.au/publications/annual-reports/rba/1988/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

Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1994

30 Jun 1994 Annual Report
Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year. ... In line with current accounting standards, there is no longer a provision for major repairs and
https://www.rba.gov.au/publications/annual-reports/rba/1994/fin-statements/note-1.html

Box C: Fiscal Policy and Economic Activity

11 Aug 2015 SMP – August 2015
The projections also depend on whether the flows are measured using cash or accrual accounting principles. ... Broadly speaking, accrual measures record when commitments between two parties are created, whereas cash measures record when payments are
https://www.rba.gov.au/publications/smp/2015/aug/box-c-fiscal-policy-and-aconomic-activity.html

Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1993

30 Jun 1993 Annual Report
Reserve Bank of Australia Annual Report – 1993 Financial Statements Summary of accounting policies. ... Accounting policies and practices are consistent with those followed in the previous year, unless otherwise stated.
https://www.rba.gov.au/publications/annual-reports/rba/1993/fin-statements/note-1.html

Data and Stylised Facts

6 May 2018 RDP 2018-05
Jonathan Hambur and Gianni La Cava
It is an accrual-based measure because it recognises investment at the time the expense is incurred and not when the cash is spent. ... While a number of recent papers have demonstrated the importance of accounting for investment in intangibles when
https://www.rba.gov.au/publications/rdp/2018/2018-05/data-and-stylised-facts.html
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Accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1982

30 Jun 1982 Annual Report
Note 1 Accounting policies. The financial statements have been based on the forms prescribed by the Reserve Bank regulations, supplemented by additional information including notes which form part of those statements. ... Except where otherwise stated,
https://www.rba.gov.au/publications/annual-reports/rba/1982/fin-statements/note-1.html