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.
Search Results
5.4 Focus Topic: Interest Rate Risk
9 Oct 2023
FSR
- October 2023
PDF
276KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/08-focus-topic-interest-rate-risk.pdf
Inflation
5 Aug 2022
SMP
– August 2022
Graph 4.11. Rents – accounting for around 6 per cent of the CPI basket – increased by 0.7 per cent in the June quarter.
https://www.rba.gov.au/publications/smp/2022/aug/inflation.html
Box D: Stress Testing at the Reserve Bank
20 Oct 2017
FSR
– October 2017
The Reserve Bank model primarily relies on behavioural rules and accounting identities to generate projections of bank profitability and capital from a scenario (Table D1). ... Accounting identity. Behavioural rule. Credit losses. Net interest income.
https://www.rba.gov.au/publications/fsr/2017/oct/box-d.html
Financial Conditions
7 May 2024
SMP
– May 2024
Financial Conditions | Statement on Monetary Policy – May 2024
https://www.rba.gov.au/publications/smp/2024/may/financial-conditions.html
2. Resilience of Australian Households and Businesses
9 Oct 2023
FSR
- October 2023
PDF
1571KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/02-household-business-finances-in-australia.pdf
Box A: International Financial Reporting Standards
27 Sep 2006
FSR
- September 2006
PDF
48KB
https://www.rba.gov.au/publications/fsr/2006/sep/pdf/box-a.pdf
Inflation
10 Feb 2020
SMP
- August 2018
PDF
1481KB
https://www.rba.gov.au/publications/smp/2018/aug/pdf/04-inflation.pdf
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
The Global Financial Environment
9 Oct 2020
FSR
– October 2020
on how banks should approach the accounting issue of provisioning against future losses in a time of considerable uncertainty. ... US banks have increased provisions by more than banks in other large advanced economies, including Australia, in part
https://www.rba.gov.au/publications/fsr/2020/oct/global-financial-environment.html
Box A: Thermal Coal Prices
10 Feb 2013
SMP
– February 2013
Thermal coal is Australia's third largest commodity export by value, accounting for around 6 per cent of total export income in 2011/12. ... Globally, most thermal coal is used in the country where it is produced, with traded thermal coal accounting for
https://www.rba.gov.au/publications/smp/2013/feb/box-a.html