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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Box A: Banks' Provisioning
10 Sep 2009
FSR
– September 2009
The available evidence suggests that only around 7 per cent of these relate to residential mortgages, despite mortgages accounting for about 60 per cent of total (consolidated) lending. ... Footnotes. The reduction from the previous accounting
https://www.rba.gov.au/publications/fsr/2009/sep/box-a.html
Statement on Monetary Policy
10 May 2003
Bulletin
– May 2003
China was self-sufficient in oil until 1993 but rapid growth in domestic demand resulted in production accounting for less than 70 per cent of consumption by 2000. ... Saudi Arabia possesses the largest share of proven reserves, accounting for just over
https://www.rba.gov.au/publications/bulletin/2003/may/1.html
2021
13 Jul 2022
Bulletin
Insights into the economy and financial system from teams throughout the Reserve Bank of Australia
https://www.rba.gov.au/publications/bulletin/2021/
June | 2021
17 Jun 2021
Bulletin
Insights into the economy and financial system from teams throughout the Reserve Bank of Australia
https://www.rba.gov.au/publications/bulletin/2021/jun/
March | 2022
17 Mar 2022
Bulletin
Insights into the economy and financial system from teams throughout the Reserve Bank of Australia
https://www.rba.gov.au/publications/bulletin/2022/mar/
Semi-Annual Statement on Monetary Policy
10 Nov 1997
Bulletin
– November 1997
Nonetheless, the bulk of the growth in exports to east Asia has been to the north-east Asian countries, which are much bigger markets – accounting for over 20 per cent of
https://www.rba.gov.au/publications/bulletin/1997/nov/2.html
Structural Features of Australian Residential Mortgage-backed Securities
18 Jun 2015
Bulletin
– June 2015
This article provides a summary of structural features typically found in Australian residential mortgage-backed securities and their evolution over the past decade. Understanding the structural features of the securities is essential to the
https://www.rba.gov.au/publications/bulletin/2015/jun/6.html
Semi-Annual Statement on Monetary Policy
10 May 1998
Bulletin
– May 1998
of new construction activity has been accounting for more of the growth.
https://www.rba.gov.au/publications/bulletin/1998/may/2.html
The Global and Macro-financial Environment
22 Mar 2024
FSR
– March 2024
The Global and Macro-financial Environment | Financial Stability Review – March 2024
https://www.rba.gov.au/publications/fsr/2024/mar/the-global-and-macro-financial-environment.html
Statement on Monetary Policy
10 Feb 2004
Bulletin
– February 2004
The national accounting estimate of profits remains the best available as it is consistent over time and captures all profits earned by US companies. ... Graph A2. The strong growth observed in the national accounting measure of profits has also been
https://www.rba.gov.au/publications/bulletin/2004/feb/1.html