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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Reserve Bank of Australia Annual Report 2023
1 May 2024
RBA Annual Report
- 2023
PDF
9575KB
https://www.rba.gov.au/publications/annual-reports/rba/2023/pdf/rba-annual-report-2023.pdf
Demography and Financial Markets: Proceedings of a Conference
12 Oct 2006
Conferences
PDF
1812KB
RBA Conference Volume 2006
https://www.rba.gov.au/publications/confs/2006/pdf/conf-vol-2006.pdf
Reserve Bank of Australia Annual Report 2020 - Financial Statements
14 Oct 2020
Annual Report
PDF
773KB
The RBA has adopted accounting standard AASB 16 using the modified retrospective approach with effect from 1 July 2019. ... The figures are disclosed on an accruals basis and show the full cost to the consolidated entity; they include all leave and
https://www.rba.gov.au/publications/annual-reports/rba/2020/pdf/financial-statements.pdf
Payments System Board Annual Report 2020
14 Oct 2020
PSB Annual Report
2020
PDF
7381KB
https://www.rba.gov.au/publications/annual-reports/psb/2020/pdf/2020-psb-annual-report.pdf
Note 14 – Superannuation Funds
21 Oct 2021
RBA Annual Report
– 2021
Defined benefit accrual for current members ceased on 30 June 2018. From that date, current and new staff have been offered defined contribution arrangements in a separate fund. ... Accounting valuation. For financial statement purposes, disclosures
https://www.rba.gov.au/publications/annual-reports/rba/2021/financial-statements/note-14.html
RBA Annual Report 2000 - Financial Statements
22 Feb 2001
Annual Report
PDF
610KB
The Reserve Bank of Australia must comply with Australian Accounting Standards (including AAS32, entitled. ... Standards. Unless otherwise stated, the accounting policies and practices followed in these statements are.
https://www.rba.gov.au/publications/annual-reports/rba/2000/pdf/fin-statements.pdf
Note 14 – Superannuation Funds
17 Oct 2019
RBA Annual Report
– 2019
Defined benefit accrual for current members ceased on 30 June 2018. ... The balancing payment is expected to be made in 2019/20. Accounting valuation.
https://www.rba.gov.au/publications/annual-reports/rba/2019/financial-statements/note-14.html
Note 1 | Financial Statements
10 Sep 2012
RBA Annual Report
– 2012
Elections as to the accounting treatment under AAS made by the Bank are noted appropriately. ... series would not be presented for redemption – and the gains were included in accounting profits.
https://www.rba.gov.au/publications/annual-reports/rba/2012/fin-statements/note-1.html
Reserve Bank of Australia Annual Report 2019 - Financial Statements
14 Oct 2019
RBA Annual Report
2019
PDF
790KB
https://www.rba.gov.au/publications/annual-reports/rba/2019/pdf/financial-statements.pdf
Reserve Bank of Australia Annual Report 2018 - Financial Statements
19 Sep 2018
RBA Annual Report
2018
PDF
769KB
https://www.rba.gov.au/publications/annual-reports/rba/2018/pdf/financial-statements.pdf