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.
Search Results
The Australian Financial System in the 1990s | Conference – 2000
21 Jun 1990
Conferences
From an accounting perspective, the sustained high returns can be explained by reductions in operating costs and growth in non-interest income being offset by lower interest margins. ... While the trends in profitability can be easily explained from a
https://www.rba.gov.au/publications/confs/2000/gizycki-lowe.html
The Global Financial Environment
8 Oct 2021
FSR
– October 2021
Transitional arrangements for the capital impact of new credit loss accounting standards will also start to phase out in 2022.
https://www.rba.gov.au/publications/fsr/2021/oct/global-financial-environment.html
The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018
12 Apr 2018
Conferences
RBA Annual Conference – 2018 The Transmission of Monetary Policy through Banks' Balance Sheets Anthony Brassil, Jon Cheshire and Joseph Muscatello. 1.7. MB. The Reserve Bank of Australia's (RBA's) policy rate (known as the ‘cash rate’) is not
https://www.rba.gov.au/publications/confs/2018/brassil-cheshire-muscatello.html
Twenty-five Years of Inflation Targeting in Australia | Conference – 2018
12 Apr 2018
Conferences
Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/debelle.html
The Global Financial Environment
8 Apr 2022
FSR
– April 2022
Direct financial linkages between Russia and other EMEs are minimal, with foreign banking claims on Russia accounting for less than 0.1 per cent of EMEs' banking assets. ... Stress in the property development sector has had a limited effect on the
https://www.rba.gov.au/publications/fsr/2022/apr/global-financial-environment.html
5.3 Focus Topic: Indicators of Household Financial Stress
6 Oct 2023
FSR
– October 2023
5.3 Focus Topic: Indicators of Household Financial Stress | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-indicators-of-household-financial-stress.html
The Global Financial Environment
9 Oct 2020
FSR
– October 2020
on how banks should approach the accounting issue of provisioning against future losses in a time of considerable uncertainty. ... US banks have increased provisions by more than banks in other large advanced economies, including Australia, in part
https://www.rba.gov.au/publications/fsr/2020/oct/global-financial-environment.html
Box B: Housing Price Falls and Negative Equity
12 Apr 2019
FSR
– April 2019
However, these surveys are likely to be an overestimate for a number of reasons; for instance, by not accounting for offset account balances.
https://www.rba.gov.au/publications/fsr/2019/apr/box-b.html
Monetary and Macroprudential Policies: The Case for a Separation of Powers | Conference – 2018
12 Apr 2018
Conferences
I think there would be risks in asking the central bank to meet a wide range of objectives with no distinctive accounting for the use of its various tools.
https://www.rba.gov.au/publications/confs/2018/broadbent.html
The Determinants of Long-Run Growth | Conference – 1995
10 Jul 1995
Conferences
It is likely that some part of the measured productivity slowdown as economies mature is due to problems of national accounting measurement. ... None of these changes will typically show up in standard national accounting measures of economic output.
https://www.rba.gov.au/publications/confs/1995/dowrick.html