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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The Consequences of Low Interest Rates for the Australian Banking Sector
21 Dec 2022
RDP
2022-08
Australia's major banks – accounting for more than three-quarters of bank loans in Australia – maintained a fairly stable spread between their lending rates and their costs of debt (including deposits)
https://www.rba.gov.au/publications/rdp/2022/2022-08/full.html
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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
Understanding OECD Output Correlations
1 Sep 2001
RDP
2001-05
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2001/2001-05.html
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The Profitability of Speculators in Currency Futures Markets
1 Sep 2004
RDP
2004-07
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2004/2004-07.html
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Cash
8 Aug 2017
RDP
2017-04
Cash continues to be used more often for lower-value transactions – it was the most common way of making payments of $10 or less in 2016, accounting for over 60 per
https://www.rba.gov.au/publications/rdp/2017/2017-04/cash.html
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Do Australian Households Borrow to Keep up with the Joneses?
10 Nov 2022
RDP
2022-06
Even after accounting for all these potential biases, it is worth noting that the empirical model does not establish causality as there could still be some unobserved time-varying factors at
https://www.rba.gov.au/publications/rdp/2022/2022-06/full.html
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The Real Effects of Debt Covenants: Evidence from Australia
25 Oct 2022
RDP
2022-05
sample. On the other hand, the Australian Accounting Standard on ‘Financial Instruments: Disclosures’ requires disclosures of non-remedied covenant breaches, as they have material effects on the classification of debt in
https://www.rba.gov.au/publications/rdp/2022/2022-05/full.html
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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
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
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