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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Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991
21 Jun 1991
Conferences
2.30. 5.14. n.a. Loans past due 90 days or more plus loans in non-accrual status. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html
The Australian Economic ‘Miracle’: A View from the North | Conference – 2000
24 Jul 2000
Conferences
Certainly current fiscal innovations such as Charter for Budget Honesty (1998) and the adoption of accruals accounting are likely to help by increasing the transparency of fiscal policy and make it ... However, the Charter for Budget Honesty and accruals
https://www.rba.gov.au/publications/confs/2000/bean.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
Introduction | Conference – 2006
23 Jul 2006
Conferences
There is also the practical concern of attempting to measure individuals' saving behaviour (including, for instance, accounting for the role of any public or corporate pensions they might have) and determining ... They suggest a promising alternative is
https://www.rba.gov.au/publications/confs/2006/intro-2006.html
Panel Discussion on Financial Stability: Ten Questions and about Seven Answers | Conference – 2010
9 Feb 2010
Conferences
First, such institutions hold assets that are carried mainly on the books on an accrual basis. ... It was noted, however, that international accounting standards required modification given that they are currently inconsistent with such provisioning
https://www.rba.gov.au/publications/confs/2010/caruana-disc.html
International Comparisons | International Comparisons of Bank Margins – August 1994 | Bank Fees and Margins | Submissions
1 Aug 1994
Submissions
Another issue in compiling comparable data is the effect of differences in accounting conventions among countries. ... GAAP. Unfortunately it is not possible to rework the data published by banks according to a common accounting standard.
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/internationall-comparisons.html
Inflation
10 Nov 2023
SMP
– November 2023
Inflation | Statement on Monetary Policy – November 2023
https://www.rba.gov.au/publications/smp/2023/nov/inflation.html
Box B: Iron Ore and Coal Cost Curves
10 Aug 2014
SMP
– August 2014
As noted before, there is some error in the measurement of the level of the cost curves, but even accounting for some omitted costs, at the current spot prices of around
https://www.rba.gov.au/publications/smp/2014/aug/box-b.html
Commonwealth of Australia: In the Australian Competition Tribunal – April 2004 | Payments System | Submissions
8 May 2024
Submissions
For example, Woolworths notes that:. “Rather than installing costly bank owned stand alone terminals Woolworths realised that it could speed up transaction time, streamline the transaction accounting process, and reduce costs
https://www.rba.gov.au/publications/submissions/payments-system/au-competition-tribunal/index.html
Box C: Recent Trends in Hybrid Issuance
10 Nov 2012
SMP
– November 2012
Accounting for the redemption of existing hybrids, the issuing banks have raised $2.9 billion in net new Tier 1 capital, which is equivalent to 0.3 per cent of their ... This requirement only applies if the security is classified as a liability under
https://www.rba.gov.au/publications/smp/2012/nov/box-c.html