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1–10 of 383 search results for 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.

Measuring Profits from Currency Issue

22 Feb 2001 Bulletin PDF 33KB

As aresult, the cash-flow measure shows a muchlarger increase in the mid 1970s than doesthe accrual measure. ... nominal interest ratesthat has accompanied the fall in inflation hasseen the accrual measure of seigniorage fallin the 1990s.

https://www.rba.gov.au/publications/bulletin/1997/jul/pdf/bu-0797-1.pdf

Funding the Australian Resources Investment Boom

20 Mar 2013 Bulletin PDF 1504KB

Reserve Bank of Australia Bulletin March 2013

https://www.rba.gov.au/publications/bulletin/2013/mar/pdf/bu-0313-6.pdf

Australian Corporates' Sources and Use of Funds

9 Oct 2009 Bulletin PDF 205KB

Reserve Bank of Australia Bulletin October 2009

https://www.rba.gov.au/publications/bulletin/2009/oct/pdf/bu-1009-1.pdf

Trends in Australian Corporate Financing

16 Dec 2015 Bulletin December Quarter 2015 PDF 356KB

https://www.rba.gov.au/publications/bulletin/2015/dec/pdf/bu-1215-4.pdf

Some Current Issues in Banking

12 Nov 2002 Bulletin PDF 85KB

accounting for about three-quarters andtwo-thirds respectively of all debt financeprovided to those sectors. ... Estimated interest forgone onnon-accrual and restructured loans is added to average interest receivedto calculate the gross spread figure.

https://www.rba.gov.au/publications/bulletin/1994/jun/pdf/bu-0694-2.pdf

International Comparisons of Bank Margins - August 1994

18 Jun 2004 Submissions PDF 166KB

countries as regards structural and regulatory features of national banking systems, accounting rules and practices, and reporting methods”. ... 20. Another issue in compiling comparable data is the effect of differences in accounting conventions among

https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/pdf/international-comparisons-of-bank-margins.pdf