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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Variation of Interchange Standard as it applies to the MasterCard and Visa systems
26 Apr 2006
Media Release
PDF
92KB
Payment Systems (Regulation) Act 1998
https://www.rba.gov.au/media-releases/2006/pdf/mr-06-02-creditcard-std.pdf
Independent Governance Review
11 Feb 2013
Media Release
PDF
740KB
Report for the Reserve Bank of Australia Special Committee
https://www.rba.gov.au/media-releases/2013/pdf/mr-13-01-igr-securency-npa.pdf
EFTPOS Benchmark Calculation
12 Dec 2009
Media Release
PDF
10KB
Reform of the EFTPOS System
https://www.rba.gov.au/media-releases/2006/pdf/mr-06-06-eftpos-benchmark-calc.pdf
Payment Systems (Regulation) Act 1998, Draft Standard for the designated EFTPOS payment system
20 Dec 2005
Media Release
PDF
185KB
Reform of EFTPOS System in Australia
https://www.rba.gov.au/media-releases/2005/pdf/mr-05-16-gazette-notice-eftpos-std.pdf
Chronology
6 Dec 2018
Media Release
PDF
782KB
He had entered a plea of guilty on a false accounting charge in relation to the false description of a commission payment to Securency’s Malaysian sales agent. ... He was sentenced to:. 6 months’ imprisonment wholly suspended for a false
https://www.rba.gov.au/media-releases/2018/pdf/mr-18-29-chronology.pdf
Payment Systems (Regulation) Act 1998, The designated credit card systems (Bankcard, MasterCard and VISA)
24 Nov 2005
Media Release
PDF
199KB
Reform of Credit Card Schemes in Australia: Credit Card Interchange Fees
https://www.rba.gov.au/media-releases/2005/pdf/mr-05-13-gazette-notice-ccc-std.pdf
Changes to Bulletin Tables
20 Jan 2010
Statistics
PDF
136KB
2000 to 2009 Bulletin issues
https://www.rba.gov.au/statistics/tables/pdf/changes-to-tables-2000-2009.pdf
December: 1997-Settlement Practices in the Australian Foreign Exchange Market
9 Mar 2023
Media Release
When measured in terms of value, USD and AUD settlements dominated, accounting for roughly three quarters of all foreign exchange activity in Australia. ... The AUD ranked second, accounting for one quarter of total foreign exchange payments, or
https://www.rba.gov.au/media-releases/1997/mr-97-22-fxsp/settlement-practices-aus-fx-market.html
December: 1997-Settlement Risk on Australian Dollar Transactions
9 Mar 2023
Media Release
While Australia provides the largest market for direct cross-rate deals in AUD, even this market is relatively small, accounting for less than four per cent of domestic AUD turnover. ... The most common arrangement was for paper clearing, where many
https://www.rba.gov.au/media-releases/1997/mr-97-22-fxsp/settlement-risk-aus-dollar-transactions.html
Payment Systems (Regulation) Act 1998, The designated credit card systems operated by Bankcard, MasterCard and Visa - July 2005
20 Jul 2005
Media Release
PDF
123KB
Reform of Credit Card Schemes in Australia
https://www.rba.gov.au/media-releases/2005/pdf/mr-05-08-gazette-notice-interchange-std.pdf