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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Some Current Issues in Banking
23 May 1994
Speech
Speech by Bernie Fraser to the New South Wales State Committee, Australian Institute of Bankers, Sydney
https://www.rba.gov.au/speeches/1994/sp-gov-230594.html
The Role of Disclosure in Bank Supervision
29 Nov 1996
Speech
Speech by Brian Gray to the Seventh Melbourne Money & Finance Conference, Ballarat, Victoria
https://www.rba.gov.au/speeches/1996/sp-so-291196.html
All Speeches
4 Mar 2024
Speeches by senior staff of the Reserve Bank
https://www.rba.gov.au/speeches/list.html
An Accounting
10 Aug 2016
Speech
An Accounting, Sydney
https://www.rba.gov.au/speeches/2016/sp-gov-2016-08-10.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
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
Progress on Benchmark Reform
11 Apr 2019
Speech
Speech delivered by Guy Debelle, Deputy Governor, at ISDA's 34th Annual General Meeting,
https://www.rba.gov.au/speeches/2019/sp-dg-2019-04-11.html
Reserve Bank of Australia Balance Sheet
13 Jun 2023
Statistics
Other reserves and current year earnings. This item includes unallocated earnings, accounting reserves and accumulated gains or losses on the Bank's assets from movements in domestic and foreign yields, and
https://www.rba.gov.au/statistics/balance-sheet/
Some Observations on Recent Economic and Financial Trends
22 Feb 2006
Speech
Address to The Institute of Chartered Accountants in Australia, Financial Services Seminar, Melbourne
https://www.rba.gov.au/speeches/2006/sp-dg-220206.html
Climate Change and Central Banks
29 Aug 2023
Speech
Speech delivered by Michele Bullock, Deputy Governor, Sir Leslie Melville Lecture, Canberra
https://www.rba.gov.au/speeches/2023/sp-dg-2023-08-29.html