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
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
Notes to and Forming Part of the Financial Statements | Financial Statements
9 Mar 2023
RBA Annual Report
– 1988
See Note 3.) Income and expenditure are brought to account on an accrual basis. ... This practice differs from Australian Accounting Standards. Gains or losses realised on sale of foreign currency are taken to profit and loss.
https://www.rba.gov.au/publications/annual-reports/rba/1988/fin-statements/note-1.html
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
Notes to and Forming Part of the Financial Statements | Financial Statements
9 Mar 2023
RBA Annual Report
– 1989
See Note 3.) Revenue and expenses are brought to account on an accrual basis. ... This practice differs from Australian Accounting Standards. Gains or losses realised on sale of foreign currency are taken to profit and loss.
https://www.rba.gov.au/publications/annual-reports/rba/1989/fin-statements/note-1.html
Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1994
30 Jun 1994
Annual Report
Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year. ... In line with current accounting standards, there is no longer a provision for major repairs and
https://www.rba.gov.au/publications/annual-reports/rba/1994/fin-statements/note-1.html
Notes to and Forming Part of the Financials Statements
9 Aug 2023
RBA Annual Report
- 2022
PDF
284KB
https://www.rba.gov.au/publications/annual-reports/rba/2022/pdf/notes.pdf
Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1993
30 Jun 1993
Annual Report
Reserve Bank of Australia Annual Report – 1993 Financial Statements Summary of accounting policies. ... Accounting policies and practices are consistent with those followed in the previous year, unless otherwise stated.
https://www.rba.gov.au/publications/annual-reports/rba/1993/fin-statements/note-1.html
Panel Discussion of Financial Stability: Ten Questions and about Seven Answers
22 Jul 2010
Conferences
PDF
85KB
RBA Conference Volume 2010
https://www.rba.gov.au/publications/confs/2010/pdf/caruana-disc.pdf