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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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SACE Subject Consultation – Economics Renewal – July 2018 | Education | Submissions

1 Jul 2018 Submissions
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/

Submission to the Inquiry into Access of Small Business to Finance – March 2010 | Financial Sector | Submissions

24 Mar 2010 Submissions
Lending fees ’ those on loans and bank bill facilities ’ accounted for about half of total fees on businesses, with merchant service fees and fees on deposit accounts accounting for most of
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-of-small-business-to-finance-2010/

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

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

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

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

Key Financial Developments Since the Wallis Inquiry | Submission to the Financial System Inquiry – March 2014 | Financial Sector |…

1 Mar 2014 Submissions
The HIH Royal Commission attributed the failure of HIH to a number of factors, including mismanagement, poor corporate governance and inadequate accounting. ... The Commission made a number of recommendations to improve disclosures, strengthen accounting
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/financial-developments-since-wallis-inquiry.html

Submission to the Inquiry into the Post-Global Financial Crisis Banking Sector (May 2012)

1 Jun 2012 Submissions PDF 1243KB
Senate Economics References Committee
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-post-gfc-banking-sector-2012/pdf/inquiry-post-gfc-banking-sector-2012.pdf