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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2022
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/2022/
5.4 Focus Topic: Interest Rate Risk
6 Oct 2023
FSR
– October 2023
5.4 Focus Topic: Interest Rate Risk | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-interest-rate-risk.html
How Have Australian Banks Responded to Tighter Capital and Liquidity Requirements?
15 Jun 2017
Bulletin
– June 2017
Australian banks have responded to tighter regulatory requirements for capital and liquidity over the past decade, which has strengthened their resilience to adverse shocks. While banks are now in a much better position to deal with these types of
https://www.rba.gov.au/publications/bulletin/2017/jun/5.html
Box C: Interest Rate Risk in the Australian Financial System
10 Apr 2018
FSR
– April 2018
Economic value takes into account the net present value of assets, liabilities and off-balance sheet items, and differs from accounting value that may use other valuation measures (for example, amortised ... cost). The economic value and accounting value
https://www.rba.gov.au/publications/fsr/2018/apr/box-c.html
Semi-Annual Statement on Monetary Policy
10 May 1997
Bulletin
– May 1997
Reserve Bank Bulletin – May 1997 Semi-Annual Statement on Monetary Policy. Download the complete Statement 266. KB. Introduction. The economy moved through a period of slower growth in 1996 during which inflationary pressures eased significantly.
https://www.rba.gov.au/publications/bulletin/1997/may/1.html
Developments in the Financial System Infrastructure
10 Sep 2004
FSR
– September 2004
Accounting standards measure the economic value of a bank as a going concern, with capital treated as the difference between assets and liabilities. ... Like other regulators, APRA is giving very careful consideration to the reconciliation of prudential
https://www.rba.gov.au/publications/fsr/2004/sep/dev-fin-sys-infra.html
Cash Use in Australia: New Survey Evidence
10 Sep 2011
Bulletin
– September 2011
Consistent with the 2007 study, cash is the most frequently used payment method by consumers, accounting for 62 per cent of payments. ... Graph 1. Cash makes up a larger share of payments that are made in person, accounting for 68 per cent overall
https://www.rba.gov.au/publications/bulletin/2011/sep/7.html
The Cash Market
15 Dec 2016
Bulletin
– December 2016
The cash market is the market for unsecured, overnight loans between banks. The weighted average of interest rates on these loans is the cash rate, the Reserve Bank's operational target for monetary policy and an important financial benchmark. Over
https://www.rba.gov.au/publications/bulletin/2016/dec/4.html
Box D: Stress Testing at the Reserve Bank
20 Oct 2017
FSR
– October 2017
The Reserve Bank model primarily relies on behavioural rules and accounting identities to generate projections of bank profitability and capital from a scenario (Table D1). ... Accounting identity. Behavioural rule. Credit losses. Net interest income.
https://www.rba.gov.au/publications/fsr/2017/oct/box-d.html
Recent Trends in Australian Banks' Bond Issuance
10 Mar 2010
Bulletin
– March 2010
The banks have issued guaranteed bonds both in the domestic and offshore markets, with Australian dollar and US dollar bonds accounting for the bulk of these, though other currencies have included ... Graph 6. Bonds are an important source of funding for
https://www.rba.gov.au/publications/bulletin/2010/mar/5.html