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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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5.4 Focus Topic: Interest Rate Risk

6 Oct 2023 FSR – October 2023
5.4 Focus Topic: Interest Rate Risk | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-interest-rate-risk.html

Box D: Stress Testing at the Reserve Bank

10 Feb 2020 FSR October 2017 PDF 638KB
https://www.rba.gov.au/publications/fsr/2017/oct/pdf/box-d.pdf

Developments in the Financial System Infrastructure

10 Sep 2004 FSR – September 2004
Accounting standards measure the economic value of a bank as a going concern, with capital treated as the difference between assets and liabilities. ... Like other regulators, APRA is giving very careful consideration to the reconciliation of prudential
https://www.rba.gov.au/publications/fsr/2004/sep/dev-fin-sys-infra.html

Financial Stability Review - March 2024

26 Mar 2024 FSR - March 2024 PDF 2619KB
https://www.rba.gov.au/publications/fsr/2024/mar/pdf/financial-stability-review-2024-03.pdf

Statement on Monetary Policy

30 Jul 2003 SMP PDF 40KB
Saudi Arabia is the world’slargest producer, accounting for nearly12 per cent of total output in 2001, closelyfollowed by Russia (10 per cent) and theUnited States (9 per cent). ... Saudi Arabia is by far the largestexporter of crude oil, accounting
https://www.rba.gov.au/publications/smp/2003/may/pdf/box-a.pdf

Box C: Interest Rate Risk in the Australian Financial System

10 Feb 2020 FSR April 2018 PDF 638KB
https://www.rba.gov.au/publications/fsr/2018/apr/pdf/box-c.pdf

Statement on Monetary Policy

30 Jul 2003 SMP PDF 48KB
Eachof these developments created a largetemporary increase in demand for specialistservices, especially in the fieldsof information technology andcommunications (ITC), accounting andconsultancy. ... Thisincludes falls in vacancies in areas wherespecial
https://www.rba.gov.au/publications/smp/2001/nov/pdf/box-a.pdf

Statement on Monetary Policy

20 Nov 2023 SMP - November 2023 PDF 9530KB
https://www.rba.gov.au/publications/smp/2023/nov/pdf/statement-on-monetary-policy-2023-11.pdf

The Global Financial Environment

8 Oct 2021 FSR – October 2021
Transitional arrangements for the capital impact of new credit loss accounting standards will also start to phase out in 2022.
https://www.rba.gov.au/publications/fsr/2021/oct/global-financial-environment.html

Economic Conditions

7 May 2024 SMP – May 2024
Economic Conditions | Statement on Monetary Policy – May 2024
https://www.rba.gov.au/publications/smp/2024/may/economic-conditions.html