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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Financial Stability Review - September 2005

26 Sep 2005 FSR - September 2005 PDF 494KB
https://www.rba.gov.au/publications/fsr/2005/sep/pdf/0905.pdf

Firms' Investment Decisions and Interest Rates

18 Jun 2015 Bulletin – June 2015
Kevin Lane and Tom Rosewall
Firms typically evaluate investment opportunities by calculating expected rates of return and the payback period (the time taken to recoup the capital outlay). Liaison and survey evidence indicate that Australian firms tend to require expected
https://www.rba.gov.au/publications/bulletin/2015/jun/1.html

Household and Business Finances in Australia

6 Apr 2023 FSR – April 2023
Household and Business Finances in Australia | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/household-business-finances.html

Foreign Currency Exposure and Hedging in Australia

7 Dec 2017 Bulletin – December 2017
Laura Berger-Thomson and Blair Chapman
The latest Survey of Foreign Currency Exposure confirms that Australian entities' financial positions are well protected against a depreciation of the Australian dollar. Consistent with previous surveys, the net foreign currency exposures of the
https://www.rba.gov.au/publications/bulletin/2017/dec/8.html

Statement on Monetary Policy

10 May 2003 Bulletin – May 2003
China was self-sufficient in oil until 1993 but rapid growth in domestic demand resulted in production accounting for less than 70 per cent of consumption by 2000. ... Saudi Arabia possesses the largest share of proven reserves, accounting for just over
https://www.rba.gov.au/publications/bulletin/2003/may/1.html

Developments in the Financial System Architecture

10 Sep 2009 FSR – September 2009
To ensure comparability, the details of the ratio will be harmonised internationally, including adjusting fully for differences in accounting standards. ... The IASB worked for some years in the first part of this decade to develop a single set of global
https://www.rba.gov.au/publications/fsr/2009/sep/dev-fin-sys-arch.html

Semi-Annual Statement on Monetary Policy

10 Nov 1997 Bulletin – November 1997
Nonetheless, the bulk of the growth in exports to east Asia has been to the north-east Asian countries, which are much bigger markets – accounting for over 20 per cent of
https://www.rba.gov.au/publications/bulletin/1997/nov/2.html

2021

13 Jul 2022 Bulletin
Insights into the economy and financial system from teams throughout the Reserve Bank of Australia
https://www.rba.gov.au/publications/bulletin/2021/

Financial Stability Review - March 2024

26 Mar 2024 FSR - March 2024 PDF 2619KB
https://www.rba.gov.au/publications/fsr/2024/mar/pdf/financial-stability-review-2024-03.pdf

Semi-Annual Statement on Monetary Policy

10 May 1998 Bulletin – May 1998
of new construction activity has been accounting for more of the growth.
https://www.rba.gov.au/publications/bulletin/1998/may/2.html