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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Accounting Basis | The Operation of the Interchange Standards – May 2019 | Conclusions Paper | Submissions
9 Mar 2023
In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting recognises benefits when they are earned or accrued, regardless of whether they have actually been ... Many respondents considered the accruals
https://www.rba.gov.au/payments-and-infrastructure/review-of-card-payments-regulation/conclusions-paper-the-operation-of-the-interchange-standards-2019-05/accounting-basis.html
Statement on Monetary Policy - August 2006
3 Aug 2006
SMP
PDF
759KB
Reserve Bnak of Australia
https://www.rba.gov.au/publications/smp/2006/aug/pdf/0806.pdf
Statement on Monetary Policy
10 Aug 2003
Bulletin
– August 2003
Both imports and exports of information technology and communications (ITC) equipment have grown strongly over recent years, with China now accounting for a larger proportion of world ITC equipment exports than ... Overall, Australia has maintained its
https://www.rba.gov.au/publications/bulletin/2003/aug/1.html
Introduction | Conference – 2006
23 Jul 2006
Conferences
There is also the practical concern of attempting to measure individuals' saving behaviour (including, for instance, accounting for the role of any public or corporate pensions they might have) and determining ... They suggest a promising alternative is
https://www.rba.gov.au/publications/confs/2006/intro-2006.html
The Operation of the Interchange Standards: Consultation Paper
28 Feb 2019
Consultations
PDF
990KB
4 In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting. ... not be allowed to change from one accrual accounting treatment to another from one reporting.
https://www.rba.gov.au/publications/consultations/201902-operation-of-the-interchange-standards/pdf/201902-operation-of-the-interchange-standards.pdf
Trends in Australian Corporate Financing
16 Dec 2015
Bulletin
December Quarter 2015
PDF
356KB
https://www.rba.gov.au/publications/bulletin/2015/dec/pdf/bu-1215-4.pdf
Our People
12 Apr 2020
RBA Annual Report
– 2020
equivalent). Notes. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working plus annual leave accrued. ... Notes. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary
https://www.rba.gov.au/publications/annual-reports/rba/2020/our-people.html
Some Current Issues in Banking
23 May 1994
Speech
Speech by Bernie Fraser to the New South Wales State Committee, Australian Institute of Bankers, Sydney
https://www.rba.gov.au/speeches/1994/sp-gov-230594.html
Reserve Bank of Australia Annual Report 2021
18 Oct 2021
RBA Annual Report
2021
PDF
205KB
https://www.rba.gov.au/publications/annual-reports/rba/2021/pdf/our-people.pdf
Data and Stylised Facts
6 May 2018
RDP
2018-05
It is an accrual-based measure because it recognises investment at the time the expense is incurred and not when the cash is spent. ... While a number of recent papers have demonstrated the importance of accounting for investment in intangibles when
https://www.rba.gov.au/publications/rdp/2018/2018-05/data-and-stylised-facts.html
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