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RBA Glossary definition for AIFRS

AIFRS – Australian equivalents to International Financial Reporting Standards

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Glossary

22 Jan 2024
A glossary of terms used on the RBA website
https://www.rba.gov.au/glossary/

Note 1 – Accounting Policies | Financial Statements

29 Aug 2011 RBA Annual Report – 2011
These financial statements and attached notes are a general purpose financial report prepared in accordance with relevant AIFRS. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2011/fin-statements/note-1.html

Glossary

29 Aug 2011 RBA Annual Report – 2011
ADI. authorised deposit-taking institution. AIFRS. Australian equivalents to International Financial Reporting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2011/glossary.html

Earnings and Distribution

29 Aug 2011 RBA Annual Report – 2011
The Reserve Bank follows commercial standards – the Australian equivalents to International Financial Reporting Standards (AIFRS) – in all of its financial disclosures, including on profits. ... The Reserve Bank's financial statements (and
https://www.rba.gov.au/publications/annual-reports/rba/2011/earnings-dist.html

Note 12 – Key Management Personnel | Financial Statements

29 Aug 2011 RBA Annual Report – 2011
The RBA discloses remuneration of key management personnel under AIFRS on the basis of AASB 124 – Related Party Disclosures.
https://www.rba.gov.au/publications/annual-reports/rba/2011/fin-statements/note-12.html

Note 1 – Accounting Policies | Financial Statements

25 Oct 2010 RBA Annual Report – 2010
These financial statements and attached notes are a general purpose financial report prepared in accordance with relevant AIFRS. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2010/fin-statements/note-1.html

Glossary

25 Oct 2010 RBA Annual Report – 2010
ADI. Authorised deposit-taking institution. AIFRS. Australian equivalents to International Financial Reporting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2010/glossary.html

Earnings and Distribution

25 Oct 2010 RBA Annual Report – 2010
Reserve Bank Act 1959. Under the relevant accounting standards – Australian equivalents to International Financial Reporting Standards (AIFRS) – disclosed profits include earnings from all sources, namely underlying earnings and all valuation
https://www.rba.gov.au/publications/annual-reports/rba/2010/earnings-dist.html

Note 1 | Financial Statements

20 Aug 2009 RBA Annual Report – 2009
These financial statements and attached notes are a general purpose financial report prepared in accordance with relevant AIFRS. ... Elections as to the accounting treatment under AIFRS made by the RBA are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2009/fin-statements/note-1.html

Glossary

20 Aug 2009 RBA Annual Report – 2009
ABS. Asset-back securities. ADI. Authorised deposit-taking institution. AIFRS. Australian equivalents to International Financial Reporting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2009/glossary.html