Search: accrual accounting

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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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Note 1 – Summary of Accounting Policies | Financial Statements

21 Aug 2002 RBA Annual Report – 2002
Reserve Bank of Australia Annual Report – 2002 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2002/fin-statements/note-1.html

Note 1 – Summary of Accounting Policies | Financial Statements

3 Aug 2000 RBA Annual Report – 2000
Reserve Bank of Australia Annual Report – 2000 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2000/fin-statements/note-1.html

Note 1 – Summary of Accounting Policies | Financial Statements

28 Jul 2004 RBA Annual Report – 2004
Reserve Bank of Australia Annual Report – 2004 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2004/fin-statements/note-1.html

Note 1 – Summary of accounting policies | Financial Statements

30 Jun 1998 RBA Annual Report – 1998
Reserve Bank of Australia Annual Report – 1998 Financial Statements Note 1 – Summary of accounting policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/1998/fin-statements/note-1.html

Note 1 – Summary of Accounting Policies | Financial Statements

2 Sep 2003 RBA Annual Report – 2003
Reserve Bank of Australia Annual Report – 2003 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2003/fin-statements/note-1.html

Notes to and Forming Part of the Financial Statements

19 Oct 2023 RBA Annual Report – October 2023
leave accrual and superannuation contributions to the extent that any leave is assumed to be taken during service. ... Any remaining loss is transferred to accumulated losses. In 2022/23, the RBA recorded an accounting loss of $5,952 million.
https://www.rba.gov.au/publications/annual-reports/rba/2023/financial-statements/notes.html

Note 1 – Accounting Policies

21 Oct 2021 RBA Annual Report – 2021
Reserve Bank of Australia Annual Report – 2021 Financial Statements Note 1 – Accounting Policies. ... leave accrual and superannuation contributions to the extent that any leave is assumed to be taken during service.
https://www.rba.gov.au/publications/annual-reports/rba/2021/financial-statements/note-1.html

Notes to and Forming Part of the Financials Statements

27 Oct 2022 RBA Annual Report – October 2022
leave accrual and superannuation contributions to the extent that any leave is assumed to be taken during service. ... The remainder of the accounting loss, a sum of $20,836 million, was transferred to accumulated losses.
https://www.rba.gov.au/publications/annual-reports/rba/2022/financial-statements/notes.html

Note 1 – Accounting Policies

12 Apr 2020 RBA Annual Report – 2020
Reserve Bank of Australia Annual Report – 2020 Financial Statements Note 1 – Accounting Policies. ... The RBA has adopted accounting standard AASB 16 using the modified retrospective approach with effect from 1 July 2019.
https://www.rba.gov.au/publications/annual-reports/rba/2020/financial-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

20 Sep 2018 RBA Annual Report – 2018
Reserve Bank of Australia Annual Report – 2018 Financial Statements Note 1 – Accounting Policies. ... These financial statements for the year ended 30 June 2018 are a general purpose financial report prepared under Australian Accounting Standards (AAS
https://www.rba.gov.au/publications/annual-reports/rba/2018/financial-statements/note-1.html