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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Reserve Bank of Australia Annual Report 2021
18 Oct 2021
RBA Annual Report
2021
PDF
205KB
https://www.rba.gov.au/publications/annual-reports/rba/2021/pdf/our-people.pdf
Review of Retail Payments Regulation - Consultation Paper - May 2021
28 May 2021
PDF
712KB
ADI) accounting for more than 1 per cent of household deposits would be required to continue to issue DNDCs (Option 3); as of March 2021, this would have captured 10 ADIs
https://www.rba.gov.au/payments-and-infrastructure/review-of-retail-payments-regulation/consultation-paper-202105/pdf/review-of-retail-payments-regulation-consultation-paper-202105.pdf
Retail Payments Regulation and Policy Issues
15 Oct 2020
PSB Annual Report
– 2020
require the use of accrual accounting in determining net compensation. clarify the definitions of various elements of net compensation, and.
https://www.rba.gov.au/publications/annual-reports/psb/2020/retail-payments-regulation-and-policy-issues.html
Reserve Bank of Australia Annual Report 2020 - Our People
14 Oct 2020
Annual Report
PDF
1761KB
The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working plus annual leave accrued. ... Notes1. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working
https://www.rba.gov.au/publications/annual-reports/rba/2020/pdf/our-people.pdf
Payments System Board Annual Report 2020
14 Oct 2020
PSB Annual Report
2020
PDF
7381KB
https://www.rba.gov.au/publications/annual-reports/psb/2020/pdf/2020-psb-annual-report.pdf
Reserve Bank of Australia Annual Report 2020 - Financial Statements
14 Oct 2020
Annual Report
PDF
773KB
The RBA has adopted accounting standard AASB 16 using the modified retrospective approach with effect from 1 July 2019. ... The figures are disclosed on an accruals basis and show the full cost to the consolidated entity; they include all leave and
https://www.rba.gov.au/publications/annual-reports/rba/2020/pdf/financial-statements.pdf
Payments System Board Annual Report 2020 - Retail Payments Regulation and Policy Issues
14 Oct 2020
PSB Annual Report
2020
PDF
729KB
https://www.rba.gov.au/publications/annual-reports/psb/2020/pdf/retail-payments-regulation-and-policy-issues.pdf
Bulletin June Quarter 2020
24 Jun 2020
Bulletin
- June 2020
PDF
5409KB
https://www.rba.gov.au/publications/bulletin/2020/jun/pdf/bulletin-2020-06.pdf
PSB Board Annual Report 2019
20 May 2020
Annual Report
PDF
3893KB
https://www.rba.gov.au/publications/annual-reports/psb/2019/pdf/2019-psb-annual-report.pdf
Note 1 – Accounting Policies
12 Apr 2020
RBA Annual Report
– 2020
Reserve Bank of Australia Annual Report – 2020 Financial Statements Note 1 – Accounting Policies. ... The RBA has adopted accounting standard AASB 16 using the modified retrospective approach with effect from 1 July 2019.
https://www.rba.gov.au/publications/annual-reports/rba/2020/financial-statements/note-1.html