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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RBA Australian Corporates' Sources and Uses of Funds
10 Oct 2009
Bulletin
– October 2009
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
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
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
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