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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Progress on Benchmark Reform
12 Apr 2019
Speech
PDF
191KB
For instance, the LIBORtransition raises a number of accounting, tax and regulatory issues. ... The LIBOR transition has the potential to disrupt the accounting treatment of products referencingLIBOR, particularly when they are used for hedging.
https://www.rba.gov.au/speeches/2019/pdf/sp-dg-2019-04-11.pdf
The Changing Structure of the Australian Economy and Monetary Policy
7 Mar 2012
Speech
Address by Philip Lowe to the Australian Industry Group 12th Annual Economic Forum, Sydney
https://www.rba.gov.au/speeches/2012/sp-dg-070312.html
RESERVE BANK OF AUSTRALIA FOREIGN EXCHANGE SETTLEMENTPRACTICES IN AUSTRALIA ...
18 Dec 1997
Media Release
PDF
268KB
50,000. 60,000. $A million $A million. Daily settlements exceed $A500m. The USD is by far the major currency traded in the Australian market, accounting for$A60 billion in foreign exchange ... The AUD ranked second, accounting for one quarter of total
https://www.rba.gov.au/media-releases/1997/pdf/fxsp.pdf
Climate Change Risk in the Financial System
24 Aug 2022
Speech
Speech delivered by Jonathan Kearns, Head of Domestic Markets, Credit Law Conference ‘Managing Financial Services Risks in an Age of Uncertainty’, Sydney
https://www.rba.gov.au/speeches/2022/sp-so-2022-08-24.html
Summary for An Accounting
10 Aug 2016
Speech
An Accounting, Sydney
https://www.rba.gov.au/speeches/2016/sp-gov-2016-08-10-summary.html
The designated EFTPOS system
26 Apr 2006
Media Release
PDF
658KB
Payment Systems (Regulation) Act 1998
https://www.rba.gov.au/media-releases/2006/pdf/mr-06-02-eftpos-interchange.pdf
Some Innovative Mortgage Data
14 Aug 2017
Speech
Speech delivered by Christopher Kent, Assistant Governor (Financial Markets), at the Moody's Analytics Australia Conference 2017, Sydney
https://www.rba.gov.au/speeches/2017/sp-ag-2017-08-14.html
Access Regime for the EFTPOS System - April 2006
26 Apr 2006
Media Release
PDF
42KB
Reform of the EFTPOS and Visa Debit Systems in Australia
https://www.rba.gov.au/media-releases/2006/pdf/eftpos-access-regime.pdf
Policymaking at the Reserve Bank
18 Oct 2022
Speech
PDF
489KB
Speech - 2022
https://www.rba.gov.au/speeches/2022/pdf/sp-dg-2022-10-18.pdf
Variation of Interchange Standard as it applies to the MasterCard and Visa systems
26 Apr 2006
Media Release
PDF
92KB
Payment Systems (Regulation) Act 1998
https://www.rba.gov.au/media-releases/2006/pdf/mr-06-02-creditcard-std.pdf