Search: accrual accounting

Sort by: Relevance Date
4150 of 226 search results for 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

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
Philip Lowe
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
Jonathan Kearns
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
Glenn Stevens
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
Christopher Kent
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