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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Regulating the New Financial Markets | Conference – 1996
9 Jul 1996
Conferences
Should the two parts of the business be fully consolidated in an accounting sense for the purpose of calculating capital adequacy and other prudential ratios? ... Over recent years IOSCO has adopted a number of resolutions covering such matters as money
https://www.rba.gov.au/publications/confs/1996/dale.html
The Australian Financial System
7 Oct 2022
FSR
– October 2022
In 2022, five superannuation funds failed the performance test (four of which also failed in 2021), accounting for 3 per cent of financial assets.
https://www.rba.gov.au/publications/fsr/2022/oct/australian-financial-system.html
Box D: Self-managed Superannuation Funds
10 Sep 2013
FSR
– September 2013
In June 2013, SMSFs held around $500 billion in assets, accounting for almost one-third of the $1.6 trillion in total Australian superannuation industry assets, up from 9 per cent ... As is the case for other fund types, domestic equities are the most
https://www.rba.gov.au/publications/fsr/2013/sep/box-d.html
Discussion | Conference – 2018
12 Apr 2018
Conferences
Reference. Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/archer-levin-disc.html
SME Access to Intermediated Credit: What Do We Know and What Don't We Know? | Conference – 2015
19 Mar 2015
Conferences
In addition, asset-based lenders rely on their own audit teams rather than external accounting firms. ... A country's lending infrastructure includes:. the information environment (e.g. accounting rules and credit information sharing).
https://www.rba.gov.au/publications/confs/2015/udell.html
Domestic Regulatory Developments
8 Apr 2022
FSR
– April 2022
The ISSB is developing high-quality global baseline climate and sustainability disclosure standards to meet the information needs of investors, and will work in close cooperation with the International Accounting Standards
https://www.rba.gov.au/publications/fsr/2022/apr/regulatory-developments.html
The Australian Financial System in the 2000s: Dodging the Bullet | Conference – 2011
24 Jul 2000
Conferences
Changes included reforms to accounting standard-setting arrangements, audit independence, directors' duties and corporate governance requirements, fund raising and takeover procedures, corporate disclosure requirements, compliance arrangements,
https://www.rba.gov.au/publications/confs/2011/davis.html
Regulatory Developments
9 Oct 2020
FSR
– October 2020
Prudential authorities have also sought to mitigate some of the procyclical effects of the pandemic-induced downturn by issuing guidance on certain accounting standards, particularly the treatment of expected credit losses,
https://www.rba.gov.au/publications/fsr/2020/oct/regulatory-developments.html
Biographies of Contributors | Conference – 2018
12 Apr 2018
Conferences
Augustus holds an Honours degree in Accounting and Economics (summa cum laude/University Medal) from the University of Liberia and a Masters in International Economics from the University of Queensland.
https://www.rba.gov.au/publications/confs/2018/bios-2018.html
A Rebalancing Chinese Economy: Challenges and International Implications | Conference – 2016
18 Mar 2016
Conferences
Of course, this accounting identity reveals nothing about the causality between the savings gap (Y C I) and China's external surplus (X M). ... In an accounting sense, a more balanced domestic demand structure may occur alongside either a rise or a fall
https://www.rba.gov.au/publications/confs/2016/ma-roberts-kelly.html