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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Inflation
20 Nov 2023
SMP
- November 2023
PDF
2189KB
https://www.rba.gov.au/publications/smp/2023/nov/pdf/04-inflation.pdf
Financial Stability Review - September 2005
26 Sep 2005
FSR
- September 2005
PDF
494KB
https://www.rba.gov.au/publications/fsr/2005/sep/pdf/0905.pdf
Economic Conditions
6 Feb 2024
SMP
– February 2024
Economic Conditions | Statement on Monetary Policy – February 2024
https://www.rba.gov.au/publications/smp/2024/feb/economic-conditions.html
Developments in the Financial System Architecture
10 Sep 2009
FSR
– September 2009
To ensure comparability, the details of the ratio will be harmonised internationally, including adjusting fully for differences in accounting standards. ... The IASB worked for some years in the first part of this decade to develop a single set of global
https://www.rba.gov.au/publications/fsr/2009/sep/dev-fin-sys-arch.html
Domestic Financial Conditions
10 Nov 2023
SMP
– November 2023
Domestic Financial Conditions | Statement on Monetary Policy – November 2023
https://www.rba.gov.au/publications/smp/2023/nov/domestic-financial-conditions.html
Domestic Financial Conditions
20 Nov 2023
SMP
- November 2023
PDF
2300KB
https://www.rba.gov.au/publications/smp/2023/nov/pdf/03-domestic-financial-conditions.pdf
Inflation
4 Nov 2022
SMP
– November 2022
Graph 4.11. Rents – accounting for around 6 per cent of the CPI basket – increased by 1.3 per cent in the September quarter, reflecting historically low vacancy rates across the
https://www.rba.gov.au/publications/smp/2022/nov/inflation.html
Box A: Banks' Provisioning
10 Sep 2009
FSR
– September 2009
The available evidence suggests that only around 7 per cent of these relate to residential mortgages, despite mortgages accounting for about 60 per cent of total (consolidated) lending. ... Footnotes. The reduction from the previous accounting
https://www.rba.gov.au/publications/fsr/2009/sep/box-a.html
The Global and Macro-financial Environment
22 Mar 2024
FSR
– March 2024
The Global and Macro-financial Environment | Financial Stability Review – March 2024
https://www.rba.gov.au/publications/fsr/2024/mar/the-global-and-macro-financial-environment.html
Box C: Interest Rate Risk in the Australian Financial System
10 Apr 2018
FSR
– April 2018
Economic value takes into account the net present value of assets, liabilities and off-balance sheet items, and differs from accounting value that may use other valuation measures (for example, amortised ... cost). The economic value and accounting value
https://www.rba.gov.au/publications/fsr/2018/apr/box-c.html