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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5.3 Focus Topic: Indicators of Household Financial Stress
6 Oct 2023
FSR
– October 2023
5.3 Focus Topic: Indicators of Household Financial Stress | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-indicators-of-household-financial-stress.html
The Global Financial Environment
8 Apr 2022
FSR
– April 2022
Direct financial linkages between Russia and other EMEs are minimal, with foreign banking claims on Russia accounting for less than 0.1 per cent of EMEs' banking assets. ... Stress in the property development sector has had a limited effect on the
https://www.rba.gov.au/publications/fsr/2022/apr/global-financial-environment.html
Box B: Housing Price Falls and Negative Equity
12 Apr 2019
FSR
– April 2019
However, these surveys are likely to be an overestimate for a number of reasons; for instance, by not accounting for offset account balances.
https://www.rba.gov.au/publications/fsr/2019/apr/box-b.html
Attachment 2 | Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform June 2012 | Consultations
8 Jun 2012
Consultations
12. Data on eligible costs must be drawn from accounting records of the nominated EFTPOS acquirers, prepared in accordance with generally accepted accounting principles and Australian equivalents to International Financial Reporting
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/attachment-2.html
The Australian Financial System
7 Oct 2022
FSR
– October 2022
In 2022, five superannuation funds failed the performance test (four of which also failed in 2021), accounting for 3 per cent of financial assets.
https://www.rba.gov.au/publications/fsr/2022/oct/australian-financial-system.html
Increasing the Threshold for the Application of the Financial Stability Standards for Securities Settlement Facilities
23 Nov 2023
Consultations
PDF
511KB
rules, procedures and controls, including robust accounting practices, to safeguard the rights of.
https://www.rba.gov.au/publications/consultations/2023-11-increasing-the-fss-threshold-for-sffs/pdf/2023-11-increasing-the-fss-threshold-for-sffs.pdf
The Current Payments Landscape | Results of the Reserve Bank of Australia's 2010 Consumer Payments Use Study June 2011 | Consultations
7 Jun 2011
Consultations
Card-based payments made up the bulk of the remainder, accounting for around one-third of the total number and value of payments. ... Internet and phone payments are the next most popular payment channels, together accounting for around one-tenth of the
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/results/current-payments-landscape.html
Key Features of Repo CCPs | Central Clearing of Repos in Australia: A Consultation Paper | Consultations
6 Mar 2015
Consultations
Similarly, the calculation of repo exposures in the BCBS leverage ratio framework is more favourable for exposures to qualifying CCPs; bilateral exposures are measured with no recognition of accounting netting, while
https://www.rba.gov.au/publications/consultations/201503-central-clearing-of-repos-in-australia/key-features-repo-ccp.html
Box D: Self-managed Superannuation Funds
10 Sep 2013
FSR
– September 2013
In June 2013, SMSFs held around $500 billion in assets, accounting for almost one-third of the $1.6 trillion in total Australian superannuation industry assets, up from 9 per cent ... As is the case for other fund types, domestic equities are the most
https://www.rba.gov.au/publications/fsr/2013/sep/box-d.html
Domestic Regulatory Developments
8 Apr 2022
FSR
– April 2022
The ISSB is developing high-quality global baseline climate and sustainability disclosure standards to meet the information needs of investors, and will work in close cooperation with the International Accounting Standards
https://www.rba.gov.au/publications/fsr/2022/apr/regulatory-developments.html