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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Note 1 – Accounting Policies | Financial Statements
24 Oct 2016
RBA Annual Report
– 2016
Reserve Bank of Australia Annual Report – 2016 Financial Statements Note 1 – Accounting Policies. ... The RBA has accounted for these matters in accordance with the relevant accounting standards.
https://www.rba.gov.au/publications/annual-reports/rba/2016/financial-statements/note-1.html
Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1986
30 Jun 1986
Annual Report
Reserve Bank of Australia Annual Report – 1986 Financial Statements Summary of Accounting Policies. ... In other cases, the statements are prepared on the historical cost basis of accounting.
https://www.rba.gov.au/publications/annual-reports/rba/1986/fin-statements/note-1.html
Measuring Profits from Currency Issue
10 Jul 1997
Bulletin
– July 1997
As a result, the cash-flow measure shows a much larger increase in the mid 1970s than does the accrual measure. ... Similarly, the decline in nominal interest rates that has accompanied the fall in inflation has seen the accrual measure of seigniorage
https://www.rba.gov.au/publications/bulletin/1997/jul/1.html
Note 1 – Accounting Policies | Financial Statements
29 Aug 2011
RBA Annual Report
– 2011
Reserve Bank of Australia Annual Report – 2011 Financial Statements Note 1 – Accounting Policies. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2011/fin-statements/note-1.html
RBA Australian Corporates' Sources and Uses of Funds
10 Oct 2009
Bulletin
– October 2009
While cash profits tend to be correlated with accounting profits, they can differ significantly at times. ... This is because accounting profits are prepared on the basis of the accrual method, whereby revenues are recorded when they are earned and
https://www.rba.gov.au/publications/bulletin/2009/oct/1.html
The Australian Economic ‘Miracle’: A View from the North | Conference – 2000
24 Jul 2000
Conferences
Certainly current fiscal innovations such as Charter for Budget Honesty (1998) and the adoption of accruals accounting are likely to help by increasing the transparency of fiscal policy and make it ... However, the Charter for Budget Honesty and accruals
https://www.rba.gov.au/publications/confs/2000/bean.html
Box C: Fiscal Policy and Economic Activity
6 Aug 2015
SMP
PDF
153KB
https://www.rba.gov.au/publications/smp/2015/aug/pdf/box-c-fiscal-policy-and-aconomic-activity.pdf
Financial Flows and Infrastructure Financing
27 Jul 2014
Conferences
PDF
3397KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/conf-vol-2014.pdf
Reserve Bank of Australia Annual Report 2023
18 Oct 2023
RBA Annual Report
- 2023
PDF
402KB
https://www.rba.gov.au/publications/annual-reports/rba/2023/pdf/notes.pdf
Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1990
30 Jun 1990
Annual Report
Reserve Bank of Australia Annual Report – 1990 Financial Statements Summary of Accounting Policies. ... See Note 3.) Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1990/fin-statements/note-1.html