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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The Operation of the Interchange Standards: Consultation Paper
28 Feb 2019
Consultations
PDF
990KB
4 In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting. ... not be allowed to change from one accrual accounting treatment to another from one reporting.
https://www.rba.gov.au/publications/consultations/201902-operation-of-the-interchange-standards/pdf/201902-operation-of-the-interchange-standards.pdf
Attachment 3 | Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform June 2012 | Consultations
8 Jun 2012
Consultations
Access Providers. must use data on eligible costs drawn from accounting records prepared in accordance with generally accepted accounting principles and Australian equivalents to International Financial Reporting Standards.
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/attachment-3.html
Central Clearing of Over-the-counter (OTC) Derivatives in Australia - June 2011
15 Jul 2011
Consultations
PDF
875KB
A discussion paper issued by the Council of Financial Regulators
https://www.rba.gov.au/publications/consultations/201106-otc-derivatives/pdf/201106-otc-derivatives.pdf
Attachment 2 | Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform June 2012 | Consultations
8 Jun 2012
Consultations
12. Data on eligible costs must be drawn from accounting records of the nominated EFTPOS acquirers, prepared in accordance with generally accepted accounting principles and Australian equivalents to International Financial Reporting
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/attachment-2.html
The Current Payments Landscape | Results of the Reserve Bank of Australia's 2010 Consumer Payments Use Study June 2011 | Consultations
7 Jun 2011
Consultations
Card-based payments made up the bulk of the remainder, accounting for around one-third of the total number and value of payments. ... Internet and phone payments are the next most popular payment channels, together accounting for around one-tenth of the
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/results/current-payments-landscape.html
Key Features of Repo CCPs | Central Clearing of Repos in Australia: A Consultation Paper | Consultations
6 Mar 2015
Consultations
Similarly, the calculation of repo exposures in the BCBS leverage ratio framework is more favourable for exposures to qualifying CCPs; bilateral exposures are measured with no recognition of accounting netting, while
https://www.rba.gov.au/publications/consultations/201503-central-clearing-of-repos-in-australia/key-features-repo-ccp.html
Strategic Review of Innovation in the Payments System: Results of the Reserve Bank of Australia’s 2010 Consumer Payments Use Study - June…
30 Jun 2011
Consultations
PDF
1271KB
Strategic Review of Innovation in the Payments System
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/results/pdf/201106-strategic-review-innovation-results.pdf
Increasing the Threshold for the Application of the Financial Stability Standards for Securities Settlement Facilities
23 Nov 2023
Consultations
PDF
511KB
rules, procedures and controls, including robust accounting practices, to safeguard the rights of.
https://www.rba.gov.au/publications/consultations/2023-11-increasing-the-fss-threshold-for-sffs/pdf/2023-11-increasing-the-fss-threshold-for-sffs.pdf
Objectives of an Efficient Payments System | Strategic Review of Innovation in the Payments System: Issues for Consultation June 2011 |…
7 Jun 2011
Consultations
Key examples are the capacity of payment systems to carry additional information relevant to the payment and the ability of payment messages to be easily integrated with accounting and other business
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/issues/objectives-efficient.html
Central Clearing of Repos in Australia: A Consultation Paper
25 May 2015
Consultations
PDF
389KB
Central Clearing of Repos in Australia: A Consultation Paper. March 2015. Contents. 1. Introduction 1. 2. The Australian Repo Market 4. Box A: ASX Collateral 7. Box B: The Swiss Value Chain 9. Box C: AOFM Stock Lending Facility 10. 3. Key Features
https://www.rba.gov.au/publications/consultations/201503-central-clearing-of-repos-in-australia/pdf/201503-central-clearing-of-repos-in-australia.pdf