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.
Search Results
Finance and Public-Private Partnerships
27 Jul 2014
Conferences
PDF
297KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/engel-fischer-galetovic.pdf
The Australian Economic ‘Miracle’: A View from the North | Conference – 2000
24 Jul 2000
Conferences
Certainly current fiscal innovations such as Charter for Budget Honesty (1998) and the adoption of accruals accounting are likely to help by increasing the transparency of fiscal policy and make it ... However, the Charter for Budget Honesty and accruals
https://www.rba.gov.au/publications/confs/2000/bean.html
The Australian Economic 'Miracle': A View from the North
24 Nov 2006
Conferences
PDF
124KB
RBA Conference Volume 2000
https://www.rba.gov.au/publications/confs/2000/pdf/bean.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
Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991
21 Jun 1991
Conferences
2.30. 5.14. n.a. Loans past due 90 days or more plus loans in non-accrual status. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html
Measuring Profits from Currency Issue
10 Jul 1997
Bulletin
– July 1997
As a result, the cash-flow measure shows a much larger increase in the mid 1970s than does the accrual measure. ... Similarly, the decline in nominal interest rates that has accompanied the fall in inflation has seen the accrual measure of seigniorage
https://www.rba.gov.au/publications/bulletin/1997/jul/1.html
Financial Flows and Infrastructure Financing
27 Jul 2014
Conferences
PDF
3397KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/conf-vol-2014.pdf
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
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
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