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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Measuring Profits from Currency Issue
22 Feb 2001
Bulletin
PDF
33KB
As aresult, the cash-flow measure shows a muchlarger increase in the mid 1970s than doesthe accrual measure. ... nominal interest ratesthat has accompanied the fall in inflation hasseen the accrual measure of seigniorage fallin the 1990s.
https://www.rba.gov.au/publications/bulletin/1997/jul/pdf/bu-0797-1.pdf
RBA Australian Corporates' Sources and Uses of Funds
10 Oct 2009
Bulletin
– October 2009
While cash profits tend to be correlated with accounting profits, they can differ significantly at times. ... This is because accounting profits are prepared on the basis of the accrual method, whereby revenues are recorded when they are earned and
https://www.rba.gov.au/publications/bulletin/2009/oct/1.html
Appendix C: Adjusting Capital Expenditure Data for Leasing
1 Apr 1987
RDP
8704
The national accounts only includes gross fixed capital expenditure on an accruals basis (i.e. ... to line up with the national accounts exactly due to cancellations and lags between commitment and accrual.
https://www.rba.gov.au/publications/rdp/1987/8704/appendix-c.html
Notes to and Forming Part of the Financial Statements | Financial Statements
9 Mar 2023
RBA Annual Report
– 1988
See Note 3.) Income and expenditure are brought to account on an accrual basis. ... This practice differs from Australian Accounting Standards. Gains or losses realised on sale of foreign currency are taken to profit and loss.
https://www.rba.gov.au/publications/annual-reports/rba/1988/fin-statements/note-1.html
Trends in Australian Corporate Financing
17 Dec 2015
Bulletin
– December 2015
The aggregate funding behaviour of the Australian non-financial corporate sector has been fairly steady over the period since the global financial crisis. However, this masks the quite divergent experiences of the resources and non-resources sectors.
https://www.rba.gov.au/publications/bulletin/2015/dec/4.html
Notes to and Forming Part of the Financial Statements | Financial Statements
9 Mar 2023
RBA Annual Report
– 1989
See Note 3.) Revenue and expenses are brought to account on an accrual basis. ... This practice differs from Australian Accounting Standards. Gains or losses realised on sale of foreign currency are taken to profit and loss.
https://www.rba.gov.au/publications/annual-reports/rba/1989/fin-statements/note-1.html
Funding the Australian Resources Investment Boom
22 Mar 2013
Bulletin
– March 2013
Investment by the Australian resources sector has risen steadily since the early 2000s to be at record levels. Most of the investment has been made by publicly listed companies, with contributions split evenly between Australian and foreign listed
https://www.rba.gov.au/publications/bulletin/2013/mar/6.html
Financial Stability Review
1 Apr 2004
FSR
PDF
611KB
Financial Stability ReviewMarch 2004. Foreword 1. Overview 2. The Macroeconomic Environment 4. Box A: Tax Data on Households’ Property Investment Exposures 17. Box B: The Use of Debt Agreements as an Alternative to Personal Bankruptcy 19.
https://www.rba.gov.au/publications/fsr/2004/mar/pdf/0304.pdf
Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1994
30 Jun 1994
Annual Report
Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year. ... In line with current accounting standards, there is no longer a provision for major repairs and
https://www.rba.gov.au/publications/annual-reports/rba/1994/fin-statements/note-1.html
The Provision of Financial Services – Trends, Prospects and Implications
30 Nov 2009
RDP
PDF
301KB
9 Data definitions and sources for all graphs and tables can be found in the Data Appendix.10 Differences in accounting practices across countries make it difficult to compare gearing.
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9315.pdf