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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Nonlinear Inflation Dynamics in Menu Cost Economies
19 Dec 2023
Research Workshop
PDF
1277KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-blanco-boar-jones-midrigan.pdf
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
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
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