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31–40 of 188 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.

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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
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

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

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

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

The Long View on Australian Equities

13 Dec 2018 Speech
Marion Kohler
Speech delivered by Marion Kohler, Head of Domestic Markets Department, at the 31st Australasian Finance and Banking Conference, Sydney
https://www.rba.gov.au/speeches/2018/sp-so-2018-12-13.html

9/14/21, 1:55 PM Delta, the Economy and Monetary Policy ...

14 Sep 2021 Speech PDF 386KB
It is important that we remember thishigh price when we conduct a full accounting of the costs of the pandemic and the containmentmeasures.
https://www.rba.gov.au/speeches/2021/pdf/sp-gov-2021-09-14.pdf

Uncertainty and Risk Aversion – Before and After the Pandemic

7 Jun 2021 Speech PDF 282KB
Speech | 2021
https://www.rba.gov.au/speeches/2021/pdf/sp-so-2021-06-02.pdf

Structural Change in Australian Industry: The Role of Business Services

6 Sep 2017 Speech
Alexandra Heath
Speech delivered by Alexandra Heath, Head of Economic Analysis Department, to the Economic Society of Australia, Hobart
https://www.rba.gov.au/speeches/2017/sp-so-2017-09-06.html