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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Box C: The Use of Banks' Capital Buffers
9 Oct 2020
FSR
– October 2020
Estimates from this model suggest that capital ratios could decline by an average of around 3.6 percentage points for advanced economy banks, after accounting for an average pace of loan
https://www.rba.gov.au/publications/fsr/2020/oct/box-c-the-use-of-banks-capital-buffers.html
Box A: Risks from Investment Funds and the COVID-19 Pandemic
9 Oct 2020
FSR
– October 2020
cent of system assets, with open-ended funds accounting for the majority of investment funds' assets (Graph A.1). ... bonds. Stress tests by the International Monetary Fund (IMF) estimated that funds accounting for about one-sixth of all fixed income
https://www.rba.gov.au/publications/fsr/2020/oct/box-a-risks-from-investment-funds-and-the-covid-19-pandemic.html
The Australian and Global Financial Systems
27 Apr 2020
FSR
- April 2020
PDF
824KB
https://www.rba.gov.au/publications/fsr/2020/apr/pdf/01-the-australian-and-global-financial-systems.pdf
Financial Stability Review
27 Apr 2020
FSR
- April 2020
PDF
1210KB
https://www.rba.gov.au/publications/fsr/2020/apr/pdf/financial-stability-review-2020-04.pdf
The Australian and Global Financial Systems
9 Apr 2020
FSR
– April 2020
In comparison, the major banks' Tier 1 capital ratios are equivalent to at least 17 per cent on an internationally comparable basis, accounting for APRA's stricter application of global bank
https://www.rba.gov.au/publications/fsr/2020/apr/the-australian-and-global-financial-systems.html
Box D: Stress Testing at the Reserve Bank
10 Feb 2020
FSR
October 2017
PDF
638KB
https://www.rba.gov.au/publications/fsr/2017/oct/pdf/box-d.pdf
Box C: Interest Rate Risk in the Australian Financial System
10 Feb 2020
FSR
April 2018
PDF
638KB
https://www.rba.gov.au/publications/fsr/2018/apr/pdf/box-c.pdf
Box E: The 2018 Financial Sector Assessment Program (FSAP) Review of Australia
10 Feb 2020
FSR
April 2019
PDF
601KB
https://www.rba.gov.au/publications/fsr/2019/apr/pdf/box-e.pdf
Developments in the Financial System Architecture
10 Feb 2020
FSR
- April 2017
PDF
1324KB
https://www.rba.gov.au/publications/fsr/2017/apr/pdf/dev-fin-sys-arch.pdf
The Australian Financial System
10 Feb 2020
FSR
- April 2017
PDF
1611KB
https://www.rba.gov.au/publications/fsr/2017/apr/pdf/aus-fin-sys.pdf