Search: accrual accounting

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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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Appendix B: The Application of Accrual Accounting to the Calculation of Net Compensation | The Operation of the Interchange Standards – May …

9 Mar 2023
The Operation of the Interchange Standards: Conclusions Paper Appendix B: The Application of Accrual Accounting to the Calculation of Net Compensation. ... arrangement. The commentary draws on the observations in Box B, regarding the application of
https://www.rba.gov.au/payments-and-infrastructure/review-of-card-payments-regulation/conclusions-paper-the-operation-of-the-interchange-standards-2019-05/appendix-b.html

Glossary

9 Jun 2023
A glossary of terms used on the RBA website
https://www.rba.gov.au/glossary/

Note 1 – Summary of Accounting Policies | Financial Statements

3 Aug 2000 RBA Annual Report – 2000
Reserve Bank of Australia Annual Report – 2000 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2000/fin-statements/note-1.html

Note 1 – Summary of Accounting Policies | Financial Statements

21 Aug 2002 RBA Annual Report – 2002
Reserve Bank of Australia Annual Report – 2002 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2002/fin-statements/note-1.html

Note 1 – Summary of Accounting Policies | Financial Statements

2 Sep 2003 RBA Annual Report – 2003
Reserve Bank of Australia Annual Report – 2003 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2003/fin-statements/note-1.html

Note 1 – Summary of Accounting Policies | Financial Statements

28 Jul 2004 RBA Annual Report – 2004
Reserve Bank of Australia Annual Report – 2004 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2004/fin-statements/note-1.html

Note 1 – Accounting Policies

21 Oct 2021 RBA Annual Report – 2021
Reserve Bank of Australia Annual Report – 2021 Financial Statements Note 1 – Accounting Policies. ... leave accrual and superannuation contributions to the extent that any leave is assumed to be taken during service.
https://www.rba.gov.au/publications/annual-reports/rba/2021/financial-statements/note-1.html

Note 1 – Summary of accounting policies | Financial Statements

30 Jun 1998 RBA Annual Report – 1998
Reserve Bank of Australia Annual Report – 1998 Financial Statements Note 1 – Summary of accounting policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/1998/fin-statements/note-1.html

Notes to and Forming Part of the Financials Statements

27 Oct 2022 RBA Annual Report – October 2022
leave accrual and superannuation contributions to the extent that any leave is assumed to be taken during service. ... The remainder of the accounting loss, a sum of $20,836 million, was transferred to accumulated losses.
https://www.rba.gov.au/publications/annual-reports/rba/2022/financial-statements/notes.html

Accounting Basis | The Operation of the Interchange Standards – May 2019 | Conclusions Paper | Submissions

9 Mar 2023
In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting recognises benefits when they are earned or accrued, regardless of whether they have actually been ... Many respondents considered the accruals
https://www.rba.gov.au/payments-and-infrastructure/review-of-card-payments-regulation/conclusions-paper-the-operation-of-the-interchange-standards-2019-05/accounting-basis.html