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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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
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
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
Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1983
30 Jun 1983
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/1983/fin-statements/note-1.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
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
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
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 1 | Financial Statements
30 Jun 1997
RBA Annual Report
– 1997
As from 1 July 1996, the Bank changed its accounting policy for such agreements. ... The balance sheet at 30 June 1996 has been restated to reflect the change in accounting policy.
https://www.rba.gov.au/publications/annual-reports/rba/1997/fin-statements/note-1.html