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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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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

Accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1982

30 Jun 1982 Annual Report
Note 1 Accounting policies. The financial statements have been based on the forms prescribed by the Reserve Bank regulations, supplemented by additional information including notes which form part of those statements. ... Except where otherwise stated,
https://www.rba.gov.au/publications/annual-reports/rba/1982/fin-statements/note-1.html

Note 1 | Financial Statements

8 Sep 2005 RBA Annual Report – 2005
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... and UK Pension Scheme; the counterpart to this asset is a new accounting reserve.
https://www.rba.gov.au/publications/annual-reports/rba/2005/fin-statements/note-1.html

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 | Financial Statements

31 Aug 2007 RBA Annual Report – 2007
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2007/fin-statements/note-1.html

Note 1 | Financial Statements

28 Aug 2006 RBA Annual Report – 2006
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... accounting profits in 2004/05 were $13 million higher than under previous standards; and.
https://www.rba.gov.au/publications/annual-reports/rba/2006/fin-statements/note-1.html

Note 1 | Financial Statements

4 Sep 2008 RBA Annual Report – 2008
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2008/fin-statements/note-1.html

Note 14 – Superannuation Funds

21 Oct 2021 RBA Annual Report – 2021
Defined benefit accrual for current members ceased on 30 June 2018. From that date, current and new staff have been offered defined contribution arrangements in a separate fund. ... Accounting valuation. For financial statement purposes, disclosures
https://www.rba.gov.au/publications/annual-reports/rba/2021/financial-statements/note-14.html

Note 1 | Financial Statements

20 Aug 2009 RBA Annual Report – 2009
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... Elections as to the accounting treatment under AIFRS made by the RBA are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2009/fin-statements/note-1.html

Payments System Board Annual Report 2020

14 Oct 2020 PSB Annual Report 2020 PDF 7381KB
https://www.rba.gov.au/publications/annual-reports/psb/2020/pdf/2020-psb-annual-report.pdf