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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FSR Developments in the Financial System
10 Sep 2008
FSR
– September 2008
This is particularly an issue for Australia and New Zealand, given that Australian banks have significant operations in New Zealand, with these operations accounting for around 90 per cent of New
https://www.rba.gov.au/publications/fsr/2008/sep/dev-sys-infra.html
Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications
6 Apr 2023
FSR
– April 2023
Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-a-recent-international-bank-failures-causes-regulatory-responses-and-implications.html
Box D: The Characteristics of Loans Originated by Mortgage Brokers
10 Sep 2004
FSR
– September 2004
One point of difference is the prevalence of refinancing, with refinanced loans accounting for a larger share of broker-originated loans than of lender-originated loans.
https://www.rba.gov.au/publications/fsr/2004/sep/box-d.html
Household and Business Finances
4 Oct 2019
FSR
– October 2019
The housing market is a key source of potential systemic risk that needs to be monitored closely, with housing accounting for 40–50 per cent of household and bank assets.
https://www.rba.gov.au/publications/fsr/2019/oct/household-business-finances.html
Household and Business Finances
12 Apr 2019
FSR
– April 2019
More notable, though, is that payments of scheduled principal are accounting for an increasing share of household income (Graph 2.7).
https://www.rba.gov.au/publications/fsr/2019/apr/household-business-finances.html
The Australian Financial System
12 Apr 2019
FSR
– April 2019
This would align major banks' loss-absorbing capacity with global peers, accounting for differences in capital frameworks. ... The major banks' Tier 1 capital ratio is equivalent to 17 per cent on an internationally comparable basis accounting for APRA's
https://www.rba.gov.au/publications/fsr/2019/apr/australian-financial-system.html
Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers
6 Apr 2023
FSR
– April 2023
Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-b-scenario-analysis-on-indebted-households-spare-cash-flows-and-prepayment-buffers.html
Financial Intermediaries
10 Mar 2006
FSR
– March 2006
As at December 2005, Australian-owned banks' overseas claims were $366 billion, accounting for 27 per cent of their total assets. ... Investment returns made a significant contribution to general insurers' profitability, accounting for around 60
https://www.rba.gov.au/publications/fsr/2006/mar/fin-intermed.html
The Australian Financial System
10 Sep 2007
FSR
– September 2007
In contrast, the largest banks make relatively little use of securitisation markets, with the securitised loans of these banks accounting for just 7 per cent of their housing loans outstanding (although ... changes to accounting standards is likely to
https://www.rba.gov.au/publications/fsr/2007/sep/aus-fin-sys.html
Overview
10 Mar 2010
FSR
– March 2010
The key elements of proposed reforms include measures to strengthen bank capital and liquidity requirements and to improve accounting standards, along with a range of other measures aimed at reducing systemic
https://www.rba.gov.au/publications/fsr/2010/mar/overview.html