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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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
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 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
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
A Factor Model Analysis of the Effects of Inflation Targeting on the Australian Economy | Conference – 2018
12 Apr 2018
Conferences
Meanwhile, there is no evidence for additional structural breaks once accounting for the break at the estimated dates or in 1993:Q1.
https://www.rba.gov.au/publications/confs/2018/hartigan-morley.html
The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018
12 Apr 2018
Conferences
RBA Annual Conference – 2018 The Transmission of Monetary Policy through Banks' Balance Sheets Anthony Brassil, Jon Cheshire and Joseph Muscatello. 1.7. MB. The Reserve Bank of Australia's (RBA's) policy rate (known as the ‘cash rate’) is not
https://www.rba.gov.au/publications/confs/2018/brassil-cheshire-muscatello.html
Twenty-five Years of Inflation Targeting in Australia | Conference – 2018
12 Apr 2018
Conferences
Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/debelle.html
Monetary and Macroprudential Policies: The Case for a Separation of Powers | Conference – 2018
12 Apr 2018
Conferences
I think there would be risks in asking the central bank to meet a wide range of objectives with no distinctive accounting for the use of its various tools.
https://www.rba.gov.au/publications/confs/2018/broadbent.html
Discussion | Conference – 2018
12 Apr 2018
Conferences
Reference. Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/archer-levin-disc.html
Biographies of Contributors | Conference – 2018
12 Apr 2018
Conferences
Augustus holds an Honours degree in Accounting and Economics (summa cum laude/University Medal) from the University of Liberia and a Masters in International Economics from the University of Queensland.
https://www.rba.gov.au/publications/confs/2018/bios-2018.html