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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Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1991

30 Jun 1991 Annual Report
Reserve Bank of Australia Annual Report – 1991 Financial Statements Summary of accounting policies. ... See Note 1(e).) Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1991/fin-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

25 Sep 2017 RBA Annual Report – 2017
Reserve Bank of Australia Annual Report – 2017 Financial Statements Note 1 – Accounting Policies. ... Australian Accounting Standards Board, in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR)
https://www.rba.gov.au/publications/annual-reports/rba/2017/financial-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

12 Sep 2014 RBA Annual Report – 2014
Reserve Bank of Australia Annual Report – 2014 Financial Statements Note 1 – Accounting Policies. ... Reserve Bank of Australia and Controlled Entity. Previous Accounting Standard. Revised Accounting Standard.
https://www.rba.gov.au/publications/annual-reports/rba/2014/fin-statements/note-1.html

Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1996

31 Dec 1996 Annual Report
Reserve Bank of Australia Annual Report – 1996 Financial Statements Summary of accounting policies. ... Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year.
https://www.rba.gov.au/publications/annual-reports/rba/1996/fin-statements/note-1.html

Note 1 – Accounting Policies

17 Oct 2019 RBA Annual Report – 2019
Reserve Bank of Australia Annual Report – 2019 Financial Statements Note 1 – Accounting Policies. ... These financial statements for the year ended 30 June 2019 are a general purpose financial report prepared under Australian Accounting Standards (AAS
https://www.rba.gov.au/publications/annual-reports/rba/2019/financial-statements/note-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

Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1995

31 Dec 1995 Annual Report
Reserve Bank of Australia Annual Report – 1995 Financial Statements Summary of Accounting Policies. ... Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year.
https://www.rba.gov.au/publications/annual-reports/rba/1995/fin-statements/note-1.html

Summary of Accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1985

30 Jun 1985 Annual Report
Reserve Bank of Australia Annual Report – 1985 Financial Statements Summary of Accounting policies. ... A number of changes in accounting practices were introduced progressively during 1984/85.
https://www.rba.gov.au/publications/annual-reports/rba/1985/fin-statements/note-1.html

Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991

21 Jun 1991 Conferences
Ed Kane
2.30. 5.14. n.a. Loans past due 90 days or more plus loans in non-accrual status. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html

Note 1 – Accounting Policies | Financial Statements

16 Oct 2013 RBA Annual Report – 2013
Reserve Bank of Australia Annual Report – 2013 Financial Statements Note 1 – Accounting Policies. ... AASB 119 – Employee Benefits and AASB 2011–10 – Amendments to Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2013/fin-statements/note-1.html