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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Credit, Money, Interest and Prices
26 Nov 2018
Research Workshop
PDF
1403KB
The corresponding accounting entries are presented in Appendix A. In addition to these operations, the CB sets a lending rate idwt for discount window loans anda rate on reserves imt. ... This isdifferent than rolling over a loan. In the case of a
https://www.rba.gov.au/publications/workshops/research/2018/pdf/rba-workshop-2018-bigio.pdf
4 November 2014 | Minutes of the Monetary Policy Meeting of the Board
18 Nov 2014
Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 4 November 2014
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2014/04112014.html
Developments in the Financial System Infrastructure
10 Sep 2004
FSR
– September 2004
Accounting standards measure the economic value of a bank as a going concern, with capital treated as the difference between assets and liabilities. ... Like other regulators, APRA is giving very careful consideration to the reconciliation of prudential
https://www.rba.gov.au/publications/fsr/2004/sep/dev-fin-sys-infra.html
2. Resilience of Australian Households and Businesses
9 Oct 2023
FSR
- October 2023
PDF
1571KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/02-household-business-finances-in-australia.pdf
Box D: Stress Testing at the Reserve Bank
20 Oct 2017
FSR
– October 2017
The Reserve Bank model primarily relies on behavioural rules and accounting identities to generate projections of bank profitability and capital from a scenario (Table D1). ... Accounting identity. Behavioural rule. Credit losses. Net interest income.
https://www.rba.gov.au/publications/fsr/2017/oct/box-d.html
The Global Financial Environment
8 Oct 2021
FSR
– October 2021
Transitional arrangements for the capital impact of new credit loss accounting standards will also start to phase out in 2022.
https://www.rba.gov.au/publications/fsr/2021/oct/global-financial-environment.html
Competition and the Phillips Curve
19 Dec 2023
Research Workshop
PDF
833KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-fujiwara-matsuyama.pdf
Sources of Chinese Demand for Resource Commodities
6 Dec 2010
Research Workshop
PDF
455KB
Reserve Bank of Australia Research Workshop 2010
https://www.rba.gov.au/publications/workshops/research/2010/pdf/roberts.pdf
A Unified Approach to Measuring u*
19 Dec 2019
Research Workshop
PDF
1890KB
RBA Workshop 2019
https://www.rba.gov.au/publications/workshops/research/2019/pdf/rba-workshop-2019-sahin.pdf
Early Pension Withdrawal as Stimulus
19 Dec 2023
Research Workshop
PDF
882KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-hamilton-liu-miranda-pinto-sainsbury.pdf