Search: accrual accounting

Sort by: Date Relevance
1–10 of 2,614 search results for 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.

Search Results

Reserve Bank of Australia Annual Report 2023

1 May 2024 RBA Annual Report - 2023 PDF 9575KB
https://www.rba.gov.au/publications/annual-reports/rba/2023/pdf/rba-annual-report-2023.pdf

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

Reserve Bank of Australia Annual Report 2023

18 Oct 2023 RBA Annual Report - 2023 PDF 402KB
https://www.rba.gov.au/publications/annual-reports/rba/2023/pdf/notes.pdf

Notes to and Forming Part of the Financials Statements

9 Aug 2023 RBA Annual Report - 2022 PDF 284KB
https://www.rba.gov.au/publications/annual-reports/rba/2022/pdf/notes.pdf

Notes to and Forming Part of the Financial Statements | Financial Statements

9 Mar 2023 RBA Annual Report – 1988
See Note 3.) Income and expenditure are brought to account on an accrual basis. ... This practice differs from Australian Accounting Standards. Gains or losses realised on sale of foreign currency are taken to profit and loss.
https://www.rba.gov.au/publications/annual-reports/rba/1988/fin-statements/note-1.html

Notes to and Forming Part of the Financial Statements | Financial Statements

9 Mar 2023 RBA Annual Report – 1989
See Note 3.) Revenue and expenses are brought to account on an accrual basis. ... This practice differs from Australian Accounting Standards. Gains or losses realised on sale of foreign currency are taken to profit and loss.
https://www.rba.gov.au/publications/annual-reports/rba/1989/fin-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

Reserve Bank of Australia Annual Report 2021 - Financial Statements

29 Sep 2022 RBA Annual Report 2021 PDF 480KB
https://www.rba.gov.au/publications/annual-reports/rba/2021/pdf/financial-statements.pdf

Reserve Bank of Australia Annual Report 2021

29 Sep 2022 RBA Annual Report 2021 PDF 6721KB
https://www.rba.gov.au/publications/annual-reports/rba/2021/pdf/2021-report.pdf

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