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.
Search Results
List of tables | Submission to the Productivity Commission Inquiry on First Home Ownership – November 2003 | Housing and Housing Finance |…
1 Nov 2003
Submissions
2]. Canada. 4%. (declining balance). 20%. (declining balance). Rental property buildings can be depreciated on an accrual basis using the declining balance method. ... 4. As in Australia, rental property buildings can be depreciated on an accrual basis
https://www.rba.gov.au/publications/submissions/housing-and-housing-finance/inquiry-productivity-commission-on-first-home/tables.html
Increasing the Threshold for the Application of the Financial Stability Standards for Securities Settlement Facilities
23 Nov 2023
Consultations
PDF
511KB
rules, procedures and controls, including robust accounting practices, to safeguard the rights of.
https://www.rba.gov.au/publications/consultations/2023-11-increasing-the-fss-threshold-for-sffs/pdf/2023-11-increasing-the-fss-threshold-for-sffs.pdf
Submission to the Financial System Inquiry March 2014
10 Nov 2017
Submissions
PDF
3041KB
Financial System Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/pdf/financial-system-inquiry-2014-03.pdf
2 October 2012 | Minutes of the Monetary Policy Meeting of the Board
16 Oct 2012
Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 2 October 2012
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2012/02102012.html
The Current Payments Landscape | Results of the Reserve Bank of Australia's 2010 Consumer Payments Use Study June 2011 | Consultations
7 Jun 2011
Consultations
Card-based payments made up the bulk of the remainder, accounting for around one-third of the total number and value of payments. ... Internet and phone payments are the next most popular payment channels, together accounting for around one-tenth of the
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/results/current-payments-landscape.html
2 April 2019 | Minutes of the Monetary Policy Meeting of the Board
2 Apr 2019
Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 2 April 2019
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2019/2019-04-02.html
Key Features of Repo CCPs | Central Clearing of Repos in Australia: A Consultation Paper | Consultations
6 Mar 2015
Consultations
Similarly, the calculation of repo exposures in the BCBS leverage ratio framework is more favourable for exposures to qualifying CCPs; bilateral exposures are measured with no recognition of accounting netting, while
https://www.rba.gov.au/publications/consultations/201503-central-clearing-of-repos-in-australia/key-features-repo-ccp.html
3 November 2015 | Minutes of Monetary Policy Meeting of the Board
17 Nov 2015
Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 3 November 2015
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2015/2015-11-03.html
Background on the Australian Listed Equity Market - September 2021
17 Sep 2021
Submissions
PDF
681KB
Submission to the House of Representatives Standing Committee on Economics Inquiry into Common Ownership and Capital Concentration in Australia
https://www.rba.gov.au/publications/submissions/financial-sector/background-on-the-australian-listed-equity-market-2021-09/pdf/background-on-the-australian-listed-equity-market-2021-09.pdf
Strategic Review of Innovation in the Payments System: Results of the Reserve Bank of Australia’s 2010 Consumer Payments Use Study - June…
30 Jun 2011
Consultations
PDF
1271KB
Strategic Review of Innovation in the Payments System
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/results/pdf/201106-strategic-review-innovation-results.pdf