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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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Inquiry by the Senate Economics References Committee into Bank Funding Guarantees – Joint Submission from the RBA and APRA

27 Jul 2009 Submissions PDF 98KB
Inquiry into the Bank Funding Guarantees
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-bank-funding-guarantees/pdf/inquiry-bank-funding-guarantees.pdf

7 November 2006 | Minutes of the Monetary Policy Meeting of the Board

5 Dec 2007 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 7 November 2006
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2006/07112006.html

5 November 2013 | Minutes of the Monetary Policy Meeting of the Board

5 Nov 2013 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 5 November 2013
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2013/05112013.html

Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates

14 Aug 2015 Submissions PDF 905KB
system. They are now the most frequently used non-cash payment method, accounting for around.
https://www.rba.gov.au/publications/submissions/financial-sector/pdf/inquiry-matters-relating-to-credit-card-interest-rates-2015-08.pdf

Competition in the Australian Financial System - March 2018

21 Mar 2018 Submissions PDF 503KB
Supplementary Submission to the Productivity Commission Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/competition-in-the-financial-system-2018-03/pdf/supplementary-submission-to-productivity-commission-march-2018.pdf

6 October 2009 | Minutes of the Monetary Policy Meeting of the Board

20 Oct 2009 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 6 October 2009
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2009/06102009.html

Interest Margins and Spreads | Submission to the Inquiry into Competition within the Australian Banking Sector – November 2010 | Financial…

30 Nov 2010 Submissions
Increased loan impairments have reduced net interest margins through the loss of interest on non-accrual items.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-within-australian-banking-sector-2010/interest-margins.html

SACE Subject Consultation – Economics Renewal

3 Feb 2020 Submissions PDF 2519KB
Furthermore, Year 12 students would be expected to grasp this content having only been exposed to 5-week blocks of economics, business and accounting, intermittently during Years 7-10.
https://www.rba.gov.au/publications/submissions/other/sace-subject-consultation-economics-renewal-july-2018/pdf/sace-subject-consultation-economics-renewal-july-2018.pdf

5 April 2011 | Minutes of the Monetary Policy Meeting of the Board

19 Apr 2011 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 5 April 2011
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2011/05042011.html

RBA Submission to the Inquiry into Competition in the Banking and Non-Banking Sectors

11 Jul 2008 Submissions PDF 147KB
Inquiry into Competition in the Banking and Non-Banking Sectors
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-in-banking-and-non-banking-sector/pdf/inquiry-competition-in-banking-and-non-banking-sector.pdf