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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Sources of Chinese Demand for Resource Commodities
6 Dec 2010
Research Workshop
PDF
455KB
Reserve Bank of Australia Research Workshop 2010
https://www.rba.gov.au/publications/workshops/research/2010/pdf/roberts.pdf
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
Early Pension Withdrawal as Stimulus
19 Dec 2023
Research Workshop
PDF
882KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-hamilton-liu-miranda-pinto-sainsbury.pdf
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
A Unified Approach to Measuring u*
19 Dec 2019
Research Workshop
PDF
1890KB
RBA Workshop 2019
https://www.rba.gov.au/publications/workshops/research/2019/pdf/rba-workshop-2019-sahin.pdf
Uncertainty Shocks, Financial Frictions and Business Cycle Asymmetries Across Countries
19 Dec 2019
Research Workshop
PDF
2144KB
RBA Workshop 2019
https://www.rba.gov.au/publications/workshops/research/2019/pdf/rba-workshop-2019-chatterjee.pdf
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
5.3 Focus Topic: Indicators of Household Financial Stress
15 Nov 2023
FSR
- October 2023
PDF
797KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/07-focus-topic-indicators-of-household-financial-stress.pdf
The Structure of the Australian Financial System
28 Mar 2006
FSR
– March 2006
PDF
80KB
https://www.rba.gov.au/publications/fsr/2006/mar/pdf/0306-1.pdf