Search: accrual accounting

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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 – Summary of Accounting Policies | Financial Statements

24 Aug 2001 RBA Annual Report – 2001
Reserve Bank of Australia Annual Report – 2001 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2001/fin-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

20 Sep 2018 RBA Annual Report – 2018
Reserve Bank of Australia Annual Report – 2018 Financial Statements Note 1 – Accounting Policies. ... These financial statements for the year ended 30 June 2018 are a general purpose financial report prepared under Australian Accounting Standards (AAS
https://www.rba.gov.au/publications/annual-reports/rba/2018/financial-statements/note-1.html

Finance and Public-Private Partnerships

27 Jul 2014 Conferences PDF 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 Conferences PDF 3397KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/conf-vol-2014.pdf

Note 1 – Accounting Policies | Financial Statements

16 Oct 2015 RBA Annual Report – 2015
Reserve Bank of Australia Annual Report – 2015 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/2015/fin-statements/note-1.html

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

Note 1 – Summary of Accounting Policies | Financial Statements

3 Aug 1999 RBA Annual Report – 1999
Reserve Bank of Australia Annual Report – 1999 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/1999/fin-statements/note-1.html

Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1992

30 Jun 1992 Annual Report
Reserve Bank of Australia Annual Report – 1992 Financial Statements Summary of Accounting Policies. ... Australian Accounting Standards are followed to the extent that they do not conflict with the Reserve Bank Act and are relevant to a central bank.
https://www.rba.gov.au/publications/annual-reports/rba/1992/fin-statements/note-1.html

RBA Australian Corporates' Sources and Uses of Funds

10 Oct 2009 Bulletin – October 2009
Susan Black, Joshua Kirkwood and Shah Shah Idil
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

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