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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Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1986
30 Jun 1986
Annual Report
Reserve Bank of Australia Annual Report – 1986 Financial Statements Summary of Accounting Policies. ... In other cases, the statements are prepared on the historical cost basis of accounting.
https://www.rba.gov.au/publications/annual-reports/rba/1986/fin-statements/note-1.html
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
Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1994
30 Jun 1994
Annual Report
Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year. ... In line with current accounting standards, there is no longer a provision for major repairs and
https://www.rba.gov.au/publications/annual-reports/rba/1994/fin-statements/note-1.html
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
Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1993
30 Jun 1993
Annual Report
Reserve Bank of Australia Annual Report – 1993 Financial Statements Summary of accounting policies. ... Accounting policies and practices are consistent with those followed in the previous year, unless otherwise stated.
https://www.rba.gov.au/publications/annual-reports/rba/1993/fin-statements/note-1.html
Our People
21 Oct 2021
RBA Annual Report
– 2021
The distribution of remuneration paid to Reserve Bank executives and other senior employees on an accrual basis is set out in the tables below. ... Notes. 1. The ‘Base salary’ column is prepared on an accrual basis and includes gross salary earned
https://www.rba.gov.au/publications/annual-reports/rba/2021/our-people.html
Reserve Bank of Australia Annual Report 2021
18 Oct 2021
RBA Annual Report
2021
PDF
205KB
https://www.rba.gov.au/publications/annual-reports/rba/2021/pdf/our-people.pdf
Our People
12 Apr 2020
RBA Annual Report
– 2020
equivalent). Notes. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working plus annual leave accrued. ... Notes. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary
https://www.rba.gov.au/publications/annual-reports/rba/2020/our-people.html
Reserve Bank of Australia Annual Report 2020 - Our People
14 Oct 2020
Annual Report
PDF
1761KB
The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working plus annual leave accrued. ... Notes1. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working
https://www.rba.gov.au/publications/annual-reports/rba/2020/pdf/our-people.pdf
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