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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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
2 October 2012 | Minutes of the Monetary Policy Meeting of the Board
16 Oct 2012
Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 2 October 2012
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2012/02102012.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
2 April 2019 | Minutes of the Monetary Policy Meeting of the Board
2 Apr 2019
Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 2 April 2019
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2019/2019-04-02.html
3 November 2015 | Minutes of Monetary Policy Meeting of the Board
17 Nov 2015
Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 3 November 2015
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2015/2015-11-03.html
6 December 2011 | Minutes of the Monetary Policy Meeting of the Board
20 Dec 2011
Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 6 December 2011
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2011/06122011.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
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
1 July 2008 | Minutes of the Monetary Policy Meeting of the Board
15 Jul 2008
Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 1 July 2008
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2008/01072008.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