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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Introduction to Demography and Financial markets
3 Jan 2007
Conferences
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100KB
RBA Conference Volume 2006
https://www.rba.gov.au/publications/confs/2006/pdf/intro-2006.pdf
Some Current Issues in Banking
12 Nov 2002
Bulletin
PDF
85KB
accounting for about three-quarters andtwo-thirds respectively of all debt financeprovided to those sectors. ... Estimated interest forgone onnon-accrual and restructured loans is added to average interest receivedto calculate the gross spread figure.
https://www.rba.gov.au/publications/bulletin/1994/jun/pdf/bu-0694-2.pdf
The Australian Economy in the 1990s
24 Nov 2006
Conferences
PDF
1117KB
RBA Conference Volume 2000
https://www.rba.gov.au/publications/confs/2000/pdf/conf-vol-2000.pdf
Statement on Monetary Policy
10 Aug 2002
Bulletin
– August 2002
While all this was taking place, there was growing concern over the quality of corporate governance and accounting in the US. ... Equity market weakness, the reassessment of the strength of the US economy, fears of terrorism, and concerns over corporate
https://www.rba.gov.au/publications/bulletin/2002/aug/1.html
Statement on Monetary Policy
10 Aug 2005
Bulletin
– August 2005
Statement on Monetary Policy-August 2005
https://www.rba.gov.au/publications/bulletin/2005/aug/1.html
Demography and Financial Markets
10 Oct 2006
Bulletin
– October 2006
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/bulletin/2006/oct/1.html
Reserve Bank of Australia 50th Anniversary Symposium
22 Jul 2010
Conferences
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3286KB
RBA Conference Volume 2010
https://www.rba.gov.au/publications/confs/2010/pdf/conf-vol-2010.pdf
Demography and Financial Markets
16 Oct 2006
Bulletin
PDF
57KB
Reserve Bank of Australia Bulletin October 2006
https://www.rba.gov.au/publications/bulletin/2006/oct/pdf/bu-1006-1.pdf
Demography and Financial Markets: Proceedings of a Conference
12 Oct 2006
Conferences
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1812KB
RBA Conference Volume 2006
https://www.rba.gov.au/publications/confs/2006/pdf/conf-vol-2006.pdf
International Comparisons of Bank Margins - August 1994
18 Jun 2004
Submissions
PDF
166KB
countries as regards structural and regulatory features of national banking systems, accounting rules and practices, and reporting methods”. ... 20. Another issue in compiling comparable data is the effect of differences in accounting conventions among
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/pdf/international-comparisons-of-bank-margins.pdf