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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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The Global and Macro-financial Environment

22 Mar 2024 FSR – March 2024
The Global and Macro-financial Environment | Financial Stability Review – March 2024
https://www.rba.gov.au/publications/fsr/2024/mar/the-global-and-macro-financial-environment.html

Box D: Stress Testing at the Reserve Bank

10 Feb 2020 FSR October 2017 PDF 638KB
https://www.rba.gov.au/publications/fsr/2017/oct/pdf/box-d.pdf

5.4 Focus Topic: Interest Rate Risk

6 Oct 2023 FSR – October 2023
5.4 Focus Topic: Interest Rate Risk | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-interest-rate-risk.html

Box C: Interest Rate Risk in the Australian Financial System

10 Apr 2018 FSR – April 2018
Economic value takes into account the net present value of assets, liabilities and off-balance sheet items, and differs from accounting value that may use other valuation measures (for example, amortised ... cost). The economic value and accounting value
https://www.rba.gov.au/publications/fsr/2018/apr/box-c.html

5.4 Focus Topic: Interest Rate Risk

9 Oct 2023 FSR - October 2023 PDF 276KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/08-focus-topic-interest-rate-risk.pdf

Box C: Interest Rate Risk in the Australian Financial System

10 Feb 2020 FSR April 2018 PDF 638KB
https://www.rba.gov.au/publications/fsr/2018/apr/pdf/box-c.pdf

Box A: International Financial Reporting Standards

27 Sep 2006 FSR - September 2006 PDF 48KB
https://www.rba.gov.au/publications/fsr/2006/sep/pdf/box-a.pdf

Statement on Monetary Policy

20 Nov 2023 SMP - November 2023 PDF 9530KB
https://www.rba.gov.au/publications/smp/2023/nov/pdf/statement-on-monetary-policy-2023-11.pdf

Statement on Monetary Policy

30 Jul 2003 SMP PDF 40KB
Saudi Arabia is the world’slargest producer, accounting for nearly12 per cent of total output in 2001, closelyfollowed by Russia (10 per cent) and theUnited States (9 per cent). ... Saudi Arabia is by far the largestexporter of crude oil, accounting
https://www.rba.gov.au/publications/smp/2003/may/pdf/box-a.pdf

Statement on Monetary Policy

30 Jul 2003 SMP PDF 48KB
Eachof these developments created a largetemporary increase in demand for specialistservices, especially in the fieldsof information technology andcommunications (ITC), accounting andconsultancy. ... Thisincludes falls in vacancies in areas wherespecial
https://www.rba.gov.au/publications/smp/2001/nov/pdf/box-a.pdf