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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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Data and Stylised Facts

6 May 2018 RDP 2018-05
Jonathan Hambur and Gianni La Cava
It is an accrual-based measure because it recognises investment at the time the expense is incurred and not when the cash is spent. ... While a number of recent papers have demonstrated the importance of accounting for investment in intangibles when
https://www.rba.gov.au/publications/rdp/2018/2018-05/data-and-stylised-facts.html
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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

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

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

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

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

Note 1 | Financial Statements

8 Sep 2005 RBA Annual Report – 2005
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... and UK Pension Scheme; the counterpart to this asset is a new accounting reserve.
https://www.rba.gov.au/publications/annual-reports/rba/2005/fin-statements/note-1.html

Reserve Bank of Australia Annual Report 2021 - Financial Statements

29 Sep 2022 RBA Annual Report 2021 PDF 480KB
https://www.rba.gov.au/publications/annual-reports/rba/2021/pdf/financial-statements.pdf

Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1983

30 Jun 1983 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/1983/fin-statements/note-1.html

Note 1 | Financial Statements

31 Aug 2007 RBA Annual Report – 2007
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2007/fin-statements/note-1.html