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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Appendix C: Adjusting Capital Expenditure Data for Leasing
1 Apr 1987
RDP
8704
The national accounts only includes gross fixed capital expenditure on an accruals basis (i.e. ... to line up with the national accounts exactly due to cancellations and lags between commitment and accrual.
https://www.rba.gov.au/publications/rdp/1987/8704/appendix-c.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
Data and Stylised Facts
6 May 2018
RDP
2018-05
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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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
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
Appendix A: More Accounting
31 Dec 2015
RDP
2015-06
RDP 2015-06: Credit Losses at Australian Banks: 1980–2013 Appendix A: More Accounting. ... These terms are, in most countries, defined by accounting standards and rules set by banking regulators.
https://www.rba.gov.au/publications/rdp/2015/2015-06/appendix-a.html
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An Accounting Framework
1 Jul 1990
RDP
9002
An Accounting Framework. Warwick J. McKibbin and Steven R. Morling. July 1990.
https://www.rba.gov.au/publications/rdp/1990/9002/an-accounting-framework.html
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Official Reserve Assets – April 2024
7 May 2024
Statistics
From 1 July 1996, foreign currency securities sold and cash lent under repurchase agreements as well as gold lent under gold loan transactions are retained for accounting purposes as foreign currency ... investments in the Bank's balance sheet, along
https://www.rba.gov.au/statistics/frequency/reserve-assets.html
Changes to Statistical Tables
10 May 2024
Statistics
Changes to Statistical Tables. Changes to Statistical Tables RSS feed. 2024. 10 May 2024. New statistical table added – Market Economists Forecasts – J1. The RBA added a new statistical table Market Economists Forecasts – J1. This statistical
https://www.rba.gov.au/statistics/tables/changes-to-tables.html