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
Box C: Fiscal Policy and Economic Activity
11 Aug 2015
SMP
– August 2015
The projections also depend on whether the flows are measured using cash or accrual accounting principles. ... Broadly speaking, accrual measures record when commitments between two parties are created, whereas cash measures record when payments are
https://www.rba.gov.au/publications/smp/2015/aug/box-c-fiscal-policy-and-aconomic-activity.html
Statement on Monetary Policy - August 2015
7 Aug 2015
SMP
- August 2015
PDF
1966KB
https://www.rba.gov.au/publications/smp/2015/aug/pdf/0815.pdf
Box C: Fiscal Policy and Economic Activity
6 Aug 2015
SMP
PDF
153KB
https://www.rba.gov.au/publications/smp/2015/aug/pdf/box-c-fiscal-policy-and-aconomic-activity.pdf
Statement on Monetary Policy - August 2006
3 Aug 2006
SMP
PDF
759KB
Reserve Bnak of Australia
https://www.rba.gov.au/publications/smp/2006/aug/pdf/0806.pdf
Statement on Monetary Policy - May 2024
8 May 2024
SMP
- May 2024
PDF
3509KB
https://www.rba.gov.au/publications/smp/2024/may/pdf/statement-on-monetary-policy-2024-05.pdf
Economic Conditions
7 May 2024
SMP
– May 2024
Economic Conditions | Statement on Monetary Policy – May 2024
https://www.rba.gov.au/publications/smp/2024/may/economic-conditions.html
Financial Conditions
7 May 2024
SMP
– May 2024
Financial Conditions | Statement on Monetary Policy – May 2024
https://www.rba.gov.au/publications/smp/2024/may/financial-conditions.html
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
Economic Conditions
6 Feb 2024
SMP
– February 2024
Economic Conditions | Statement on Monetary Policy – February 2024
https://www.rba.gov.au/publications/smp/2024/feb/economic-conditions.html