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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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RBA Australian Corporates' Sources and Uses of Funds

10 Oct 2009 Bulletin – October 2009
Susan Black, Joshua Kirkwood and Shah Shah Idil
While cash profits tend to be correlated with accounting profits, they can differ significantly at times. ... This is because accounting profits are prepared on the basis of the accrual method, whereby revenues are recorded when they are earned and
https://www.rba.gov.au/publications/bulletin/2009/oct/1.html

Appendix C: Adjusting Capital Expenditure Data for Leasing

1 Apr 1987 RDP 8704
Jeffrey Carmichael and Nigel Dews
The national accounts only includes gross fixed capital expenditure on an accruals basis (i.e. ... to line up with the national accounts exactly due to cancellations and lags between commitment and accrual.
https://www.rba.gov.au/publications/rdp/1987/8704/appendix-c.html

The Australian Economic ‘Miracle’: A View from the North | Conference – 2000

24 Jul 2000 Conferences
Charles Bean
Certainly current fiscal innovations such as Charter for Budget Honesty (1998) and the adoption of accruals accounting are likely to help by increasing the transparency of fiscal policy and make it ... However, the Charter for Budget Honesty and accruals
https://www.rba.gov.au/publications/confs/2000/bean.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

Measuring Profits from Currency Issue

10 Jul 1997 Bulletin – July 1997
As a result, the cash-flow measure shows a much larger increase in the mid 1970s than does the accrual measure. ... Similarly, the decline in nominal interest rates that has accompanied the fall in inflation has seen the accrual measure of seigniorage
https://www.rba.gov.au/publications/bulletin/1997/jul/1.html

Note 1 – Accounting Policies | Financial Statements

25 Oct 2010 RBA Annual Report – 2010
Reserve Bank of Australia Annual Report – 2010 Financial Statements Note 1 – Accounting Policies. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2010/fin-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

16 Oct 2015 RBA Annual Report – 2015
Reserve Bank of Australia Annual Report – 2015 Financial Statements Note 1 – Accounting Policies. ... The RBA has accounted for these matters in accordance with the relevant accounting standards.
https://www.rba.gov.au/publications/annual-reports/rba/2015/fin-statements/note-1.html

Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991

21 Jun 1991 Conferences
Ed Kane
2.30. 5.14. n.a. Loans past due 90 days or more plus loans in non-accrual status. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html

Note 1 – Accounting Policies | Financial Statements

24 Oct 2016 RBA Annual Report – 2016
Reserve Bank of Australia Annual Report – 2016 Financial Statements Note 1 – Accounting Policies. ... The RBA has accounted for these matters in accordance with the relevant accounting standards.
https://www.rba.gov.au/publications/annual-reports/rba/2016/financial-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

25 Sep 2017 RBA Annual Report – 2017
Reserve Bank of Australia Annual Report – 2017 Financial Statements Note 1 – Accounting Policies. ... Australian Accounting Standards Board, in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR)
https://www.rba.gov.au/publications/annual-reports/rba/2017/financial-statements/note-1.html