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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Our People
12 Apr 2020
RBA Annual Report
– 2020
equivalent). Notes. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working plus annual leave accrued. ... Notes. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary
https://www.rba.gov.au/publications/annual-reports/rba/2020/our-people.html
Note 14 – Superannuation Funds
12 Apr 2020
RBA Annual Report
– 2020
Defined benefit accrual for current members ceased on 30 June 2018. ... Accounting valuation. For financial statement purposes, disclosures required by AASB 119 are provided only for RB Super, as the UK Pension Scheme is not material.
https://www.rba.gov.au/publications/annual-reports/rba/2020/financial-statements/note-14.html
Reserve Bank of Australia Annual Report 2018
10 Feb 2020
RBA Annual Report
2018
PDF
8962KB
https://www.rba.gov.au/publications/annual-reports/rba/2018/pdf/2018-report.pdf
PSB Board Annual Report 2019 - Retail Payments Regulation and Policy Issues
10 Feb 2020
Annual Report
PDF
989KB
PSB Board Annual Report 2019
https://www.rba.gov.au/publications/annual-reports/psb/2019/pdf/retail-payments-regulation-and-policy-issues.pdf
Note 1 – Accounting Policies
17 Oct 2019
RBA Annual Report
– 2019
Reserve Bank of Australia Annual Report – 2019 Financial Statements Note 1 – Accounting Policies. ... These financial statements for the year ended 30 June 2019 are a general purpose financial report prepared under Australian Accounting Standards (AAS
https://www.rba.gov.au/publications/annual-reports/rba/2019/financial-statements/note-1.html
Note 14 – Superannuation Funds
17 Oct 2019
RBA Annual Report
– 2019
Defined benefit accrual for current members ceased on 30 June 2018. ... The balancing payment is expected to be made in 2019/20. Accounting valuation.
https://www.rba.gov.au/publications/annual-reports/rba/2019/financial-statements/note-14.html
Retail Payments Regulation and Policy Issues
17 Oct 2019
PSB Annual Report
– 2019
The standards were varied to require the use of an accrual accounting approach in determining net compensation.
https://www.rba.gov.au/publications/annual-reports/psb/2019/retail-payments-regulation-and-policy-issues.html
Reserve Bank of Australia Annual Report 2019 - Financial Statements
14 Oct 2019
RBA Annual Report
2019
PDF
790KB
https://www.rba.gov.au/publications/annual-reports/rba/2019/pdf/financial-statements.pdf
The Operation of the Interchange Standards: Conclusions Paper
31 May 2019
PDF
747KB
3. Accounting Basis 6. Box B: Applying Accrual Accounting Concepts to the Calculation of Net Compensation 9. ... website.3 Appendix B contains commentary on the application of accruals accounting to the calculation of net compensation.
https://www.rba.gov.au/payments-and-infrastructure/review-of-card-payments-regulation/pdf/conclusions-paper-the-operation-of-the-interchange-standards-2019-05.pdf
American Express
2 Apr 2019
PDF
154KB
exists. Accounting Basis . We understand the basis for the proposal to move the calculation of relevant amounts under the Standards from a cash to an accrual basis. However, ... the reporting of amounts on an accrual basis
https://www.rba.gov.au/payments-and-infrastructure/submissions/operation-of-the-interchange-standards/pdf/american-express.pdf