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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The Operation of the Interchange Standards: Consultation Paper
28 Feb 2019
Consultations
PDF
990KB
4 In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting. ... not be allowed to change from one accrual accounting treatment to another from one reporting.
https://www.rba.gov.au/publications/consultations/201902-operation-of-the-interchange-standards/pdf/201902-operation-of-the-interchange-standards.pdf
Increasing the Threshold for the Application of the Financial Stability Standards for Securities Settlement Facilities: Conclusions Paper
15 Apr 2024
Consultations
PDF
506KB
9.1 A securities settlement facility operating a central securities depository should have appropriate rules, procedures and controls, including robust accounting practices, to safeguard the rights of securities issuers and holders,
https://www.rba.gov.au/publications/consultations/2023-11-increasing-the-fss-threshold-for-sffs/pdf/2023-11-increasing-the-fss-threshold-for-sffs-conclusions-paper.pdf
Increasing the Threshold for the Application of the Financial Stability Standards for Securities Settlement Facilities
23 Nov 2023
Consultations
PDF
511KB
rules, procedures and controls, including robust accounting practices, to safeguard the rights of.
https://www.rba.gov.au/publications/consultations/2023-11-increasing-the-fss-threshold-for-sffs/pdf/2023-11-increasing-the-fss-threshold-for-sffs.pdf
Central Clearing of Repos in Australia: A Consultation Paper
25 May 2015
Consultations
PDF
389KB
Central Clearing of Repos in Australia: A Consultation Paper. March 2015. Contents. 1. Introduction 1. 2. The Australian Repo Market 4. Box A: ASX Collateral 7. Box B: The Swiss Value Chain 9. Box C: AOFM Stock Lending Facility 10. 3. Key Features
https://www.rba.gov.au/publications/consultations/201503-central-clearing-of-repos-in-australia/pdf/201503-central-clearing-of-repos-in-australia.pdf
Key Features of Repo CCPs | Central Clearing of Repos in Australia: A Consultation Paper | Consultations
6 Mar 2015
Consultations
Similarly, the calculation of repo exposures in the BCBS leverage ratio framework is more favourable for exposures to qualifying CCPs; bilateral exposures are measured with no recognition of accounting netting, while
https://www.rba.gov.au/publications/consultations/201503-central-clearing-of-repos-in-australia/key-features-repo-ccp.html
Introduction | Proposed Variation to the MasterCard and Visa Access Regimes: Consultation Document December 2013 | Consultations
6 Dec 2013
Consultations
acquirers. Card acquiring is providing a merchant with facilities to accept card payments, accounting to the merchant for the proceeds of card transactions and clearing and settling the resulting obligations with
https://www.rba.gov.au/publications/consultations/20131206-prop-variations-to-mc-visa-access-regimes/introduction.html
Proposed Variation to the MasterCard and Visa Access Regimes: Consultation Document - December 2013
6 Dec 2013
Consultations
PDF
608KB
MasterCard and Visa Access Regimes
https://www.rba.gov.au/publications/consultations/20131206-prop-variations-to-mc-visa-access-regimes/pdf/20131206-prop-variations-to-mc-visa-access-regimes.pdf
Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform
12 Jun 2012
Consultations
PDF
518KB
Consultation on the Future Regulatory Framework for the EFTPOS System
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/pdf/201206-rev-reg-frmwrk-eftpos-sys-doc.pdf
Attachment 3 | Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform June 2012 | Consultations
8 Jun 2012
Consultations
Access Providers. must use data on eligible costs drawn from accounting records prepared in accordance with generally accepted accounting principles and Australian equivalents to International Financial Reporting Standards.
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/attachment-3.html
Attachment 2 | Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform June 2012 | Consultations
8 Jun 2012
Consultations
12. Data on eligible costs must be drawn from accounting records of the nominated EFTPOS acquirers, prepared in accordance with generally accepted accounting principles and Australian equivalents to International Financial Reporting
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/attachment-2.html