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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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Introduction | Conference – 2006

23 Jul 2006 Conferences
Christopher Kent, Anna Park and Daniel Rees
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

Panel Discussion of Financial Stability: Ten Questions and about Seven Answers

22 Jul 2010 Conferences PDF 85KB
RBA Conference Volume 2010
https://www.rba.gov.au/publications/confs/2010/pdf/caruana-disc.pdf

Panel Discussion on Financial Stability: Ten Questions and about Seven Answers | Conference – 2010

9 Feb 2010 Conferences
First, such institutions hold assets that are carried mainly on the books on an accrual basis. ... It was noted, however, that international accounting standards required modification given that they are currently inconsistent with such provisioning
https://www.rba.gov.au/publications/confs/2010/caruana-disc.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

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

Accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1982

30 Jun 1982 Annual Report
Note 1 Accounting policies. The financial statements have been based on the forms prescribed by the Reserve Bank regulations, supplemented by additional information including notes which form part of those statements. ... Except where otherwise stated,
https://www.rba.gov.au/publications/annual-reports/rba/1982/fin-statements/note-1.html

Introduction to Demography and Financial markets

3 Jan 2007 Conferences PDF 100KB
RBA Conference Volume 2006
https://www.rba.gov.au/publications/confs/2006/pdf/intro-2006.pdf

Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1984

30 Jun 1984 Annual Report
Except where otherwise stated, the statements are prepared on the historical cost basis of accounting. ... A number of changes in accounting practices have operated from 1 July 1983 directed at bringing all realised gains and losses into the profit and
https://www.rba.gov.au/publications/annual-reports/rba/1984/fin-statements/note-1.html

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

Reserve Bank of Australia Annual Report 2020 - Our People

14 Oct 2020 Annual Report PDF 1761KB
The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working plus annual leave accrued. ... Notes1. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working
https://www.rba.gov.au/publications/annual-reports/rba/2020/pdf/our-people.pdf