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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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

Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1995

31 Dec 1995 Annual Report
Reserve Bank of Australia Annual Report – 1995 Financial Statements Summary of Accounting Policies. ... Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year.
https://www.rba.gov.au/publications/annual-reports/rba/1995/fin-statements/note-1.html

Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1996

31 Dec 1996 Annual Report
Reserve Bank of Australia Annual Report – 1996 Financial Statements Summary of accounting policies. ... Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year.
https://www.rba.gov.au/publications/annual-reports/rba/1996/fin-statements/note-1.html

Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1991

30 Jun 1991 Annual Report
Reserve Bank of Australia Annual Report – 1991 Financial Statements Summary of accounting policies. ... See Note 1(e).) Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1991/fin-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

16 Oct 2013 RBA Annual Report – 2013
Reserve Bank of Australia Annual Report – 2013 Financial Statements Note 1 – Accounting Policies. ... AASB 119 – Employee Benefits and AASB 2011–10 – Amendments to Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2013/fin-statements/note-1.html

Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1994

30 Jun 1994 Annual Report
Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year. ... In line with current accounting standards, there is no longer a provision for major repairs and
https://www.rba.gov.au/publications/annual-reports/rba/1994/fin-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

29 Aug 2011 RBA Annual Report – 2011
Reserve Bank of Australia Annual Report – 2011 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/2011/fin-statements/note-1.html

Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1990

30 Jun 1990 Annual Report
Reserve Bank of Australia Annual Report – 1990 Financial Statements Summary of Accounting Policies. ... See Note 3.) Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1990/fin-statements/note-1.html

Funding the Australian Resources Investment Boom

22 Mar 2013 Bulletin – March 2013
Ivailo Arsov, Ben Shanahan and Thomas Williams
Investment by the Australian resources sector has risen steadily since the early 2000s to be at record levels. Most of the investment has been made by publicly listed companies, with contributions split evenly between Australian and foreign listed
https://www.rba.gov.au/publications/bulletin/2013/mar/6.html

Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1986

30 Jun 1986 Annual Report
Reserve Bank of Australia Annual Report – 1986 Financial Statements Summary of Accounting Policies. ... In other cases, the statements are prepared on the historical cost basis of accounting.
https://www.rba.gov.au/publications/annual-reports/rba/1986/fin-statements/note-1.html