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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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
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
Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1986
30 Jun 1986
Annual Report
Reserve Bank of Australia Annual Report – 1986 Financial Statements Summary of Accounting Policies. ... In other cases, the statements are prepared on the historical cost basis of accounting.
https://www.rba.gov.au/publications/annual-reports/rba/1986/fin-statements/note-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
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
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
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
Box C: Fiscal Policy and Economic Activity
11 Aug 2015
SMP
– August 2015
The projections also depend on whether the flows are measured using cash or accrual accounting principles. ... Broadly speaking, accrual measures record when commitments between two parties are created, whereas cash measures record when payments are
https://www.rba.gov.au/publications/smp/2015/aug/box-c-fiscal-policy-and-aconomic-activity.html
Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1993
30 Jun 1993
Annual Report
Reserve Bank of Australia Annual Report – 1993 Financial Statements Summary of accounting policies. ... Accounting policies and practices are consistent with those followed in the previous year, unless otherwise stated.
https://www.rba.gov.au/publications/annual-reports/rba/1993/fin-statements/note-1.html