Search: accrual accounting

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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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Some Current Issues in Banking

23 May 1994 Speech
Bernie Fraser
Speech by Bernie Fraser to the New South Wales State Committee, Australian Institute of Bankers, Sydney
https://www.rba.gov.au/speeches/1994/sp-gov-230594.html

The Role of Disclosure in Bank Supervision

29 Nov 1996 Speech
Brian Gray
Speech by Brian Gray to the Seventh Melbourne Money & Finance Conference, Ballarat, Victoria
https://www.rba.gov.au/speeches/1996/sp-so-291196.html

All Speeches

4 Mar 2024
Speeches by senior staff of the Reserve Bank
https://www.rba.gov.au/speeches/list.html

An Accounting

10 Aug 2016 Speech
Glenn Stevens
An Accounting, Sydney
https://www.rba.gov.au/speeches/2016/sp-gov-2016-08-10.html

Progress on Benchmark Reform

11 Apr 2019 Speech
Guy Debelle
Speech delivered by Guy Debelle, Deputy Governor, at ISDA's 34th Annual General Meeting,
https://www.rba.gov.au/speeches/2019/sp-dg-2019-04-11.html

Some Observations on Recent Economic and Financial Trends

22 Feb 2006 Speech
Glenn Stevens
Address to The Institute of Chartered Accountants in Australia, Financial Services Seminar, Melbourne
https://www.rba.gov.au/speeches/2006/sp-dg-220206.html

Climate Change and Central Banks

29 Aug 2023 Speech
Michele Bullock
Speech delivered by Michele Bullock, Deputy Governor, Sir Leslie Melville Lecture, Canberra
https://www.rba.gov.au/speeches/2023/sp-dg-2023-08-29.html

Financial Stability and the Financial Health of Australian Mortgagors

8 Dec 2023 Speech
Andrea Brischetto
Speech delivered by Andrea Brischetto, Head of Financial Stability, Sydney Banking and Financial Stability Conference, University of Sydney, Sydney
https://www.rba.gov.au/speeches/2023/sp-so-2023-12-08.html

Review of the Bond Purchase Program

21 Sep 2022 Speech
Michele Bullock
Speech delivered by Michele Bullock, Deputy Governor, Bloomberg, Sydney
https://www.rba.gov.au/speeches/2022/sp-dg-2022-09-21.html

Speeches – 2016

31 Dec 2016
Speeches by senior staff of the Reserve Bank
https://www.rba.gov.au/speeches/2016/