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 Australian Economic 'Miracle': A View from the North
24 Nov 2006
Conferences
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124KB
RBA Conference Volume 2000
https://www.rba.gov.au/publications/confs/2000/pdf/bean.pdf
Finance and Public-Private Partnerships
27 Jul 2014
Conferences
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297KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/engel-fischer-galetovic.pdf
Financial Flows and Infrastructure Financing
27 Jul 2014
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3397KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/conf-vol-2014.pdf
Financial Stability Review
1 Apr 2004
FSR
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611KB
Financial Stability ReviewMarch 2004. Foreword 1. Overview 2. The Macroeconomic Environment 4. Box A: Tax Data on Households’ Property Investment Exposures 17. Box B: The Use of Debt Agreements as an Alternative to Personal Bankruptcy 19.
https://www.rba.gov.au/publications/fsr/2004/mar/pdf/0304.pdf
The Operation of the Interchange Standards: Consultation Paper
28 Feb 2019
Consultations
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990KB
4 In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting. ... not be allowed to change from one accrual accounting treatment to another from one reporting.
https://www.rba.gov.au/publications/consultations/201902-operation-of-the-interchange-standards/pdf/201902-operation-of-the-interchange-standards.pdf
Panel Discussion of Financial Stability: Ten Questions and about Seven Answers
22 Jul 2010
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85KB
RBA Conference Volume 2010
https://www.rba.gov.au/publications/confs/2010/pdf/caruana-disc.pdf
Introduction to Demography and Financial markets
3 Jan 2007
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100KB
RBA Conference Volume 2006
https://www.rba.gov.au/publications/confs/2006/pdf/intro-2006.pdf
The Australian Economy in the 1990s
24 Nov 2006
Conferences
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1117KB
RBA Conference Volume 2000
https://www.rba.gov.au/publications/confs/2000/pdf/conf-vol-2000.pdf
Reserve Bank of Australia 50th Anniversary Symposium
22 Jul 2010
Conferences
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3286KB
RBA Conference Volume 2010
https://www.rba.gov.au/publications/confs/2010/pdf/conf-vol-2010.pdf
Demography and Financial Markets: Proceedings of a Conference
12 Oct 2006
Conferences
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1812KB
RBA Conference Volume 2006
https://www.rba.gov.au/publications/confs/2006/pdf/conf-vol-2006.pdf