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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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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

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 - 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

Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1984

30 Jun 1984 Annual Report
Except where otherwise stated, the statements are prepared on the historical cost basis of accounting. ... A number of changes in accounting practices have operated from 1 July 1983 directed at bringing all realised gains and losses into the profit and
https://www.rba.gov.au/publications/annual-reports/rba/1984/fin-statements/note-1.html

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

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