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 2014 - Financial Statements
1 Oct 2014
RBA Annual Report
2014
PDF
1906KB
https://www.rba.gov.au/publications/annual-reports/rba/2014/pdf/fin-statements.pdf
RBA Annual Report - Financial Statements
3 Sep 2003
Annual Report
PDF
163KB
Reserve Bank of Australia and Controlled Entities. NOTE 1 SUMMARY OF ACCOUNTING POLICIES. ... dealt with in these financial statements. The statements are a general purpose financial report prepared in accordance with Australian Accounting.
https://www.rba.gov.au/publications/annual-reports/rba/2003/pdf/fin-statements.pdf
RBA Annual Report 1999 - The Bank's Earnings
21 Feb 2001
Annual Report
PDF
276KB
The statements are a general purpose financial report prepared in accordance withAustralian Accounting Standards. ... In other cases, an historical cost basis of accounting isused. Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1999/pdf/earnings.pdf
Reserve Bank of Australia Annual Report 2017 - Financial Statements
12 Sep 2017
RBA Annual Report
2017
PDF
1967KB
https://www.rba.gov.au/publications/annual-reports/rba/2017/pdf/financial-statements.pdf
Note 14 – Superannuation Funds
12 Apr 2020
RBA Annual Report
– 2020
Defined benefit accrual for current members ceased on 30 June 2018. ... Accounting valuation. For financial statement purposes, disclosures required by AASB 119 are provided only for RB Super, as the UK Pension Scheme is not material.
https://www.rba.gov.au/publications/annual-reports/rba/2020/financial-statements/note-14.html
RBA Annual Report - Financial Statements
28 Aug 2001
Annual Report
PDF
344KB
basis of accounting is used. Revenue and expenses are brought to account on an accrual basis. ... of financial performance. The RBA accounts for its investment in Securency Pty Ltd in accordance with AAS14 “Accounting.
https://www.rba.gov.au/publications/annual-reports/rba/2001/pdf/fin-statements.pdf
RBA Annual Report 1999 - Financial Statements
24 Sep 2013
RBA Annual Report
1999
PDF
192KB
https://www.rba.gov.au/publications/annual-reports/rba/1999/pdf/fin-statements.pdf
Reserve Bank of Australia Annual Report 2018
10 Feb 2020
RBA Annual Report
2018
PDF
8962KB
https://www.rba.gov.au/publications/annual-reports/rba/2018/pdf/2018-report.pdf
Note 14 – Superannuation Funds | Financial Statements
20 Sep 2018
RBA Annual Report
– 2018
Defined benefit accrual for current members ceased on 30 June 2018. ... Accounting valuation. For financial statement purposes, the financial positions of RB Super and the UK Pension Scheme are valued in accordance with AASB 119.
https://www.rba.gov.au/publications/annual-reports/rba/2018/financial-statements/note-14.html
Payments System Board Annual Report 2011 - Developments in Retail Payment Systems
20 Sep 2011
PSB Annual Report
2011
PDF
583KB
https://www.rba.gov.au/publications/annual-reports/psb/2011/pdf/dev-payment.pdf