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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The Australian Economic 'Miracle': A View from the North

24 Nov 2006 Conferences PDF 124KB
RBA Conference Volume 2000
https://www.rba.gov.au/publications/confs/2000/pdf/bean.pdf

Summary of Accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1985

30 Jun 1985 Annual Report
Reserve Bank of Australia Annual Report – 1985 Financial Statements Summary of Accounting policies. ... A number of changes in accounting practices were introduced progressively during 1984/85.
https://www.rba.gov.au/publications/annual-reports/rba/1985/fin-statements/note-1.html

Note 1 – Summary of Accounting Policies | Financial Statements

3 Aug 1999 RBA Annual Report – 1999
Reserve Bank of Australia Annual Report – 1999 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/1999/fin-statements/note-1.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

Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1993

30 Jun 1993 Annual Report
Reserve Bank of Australia Annual Report – 1993 Financial Statements Summary of accounting policies. ... Accounting policies and practices are consistent with those followed in the previous year, unless otherwise stated.
https://www.rba.gov.au/publications/annual-reports/rba/1993/fin-statements/note-1.html

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

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 1 – Accounting Policies | Financial Statements

12 Sep 2014 RBA Annual Report – 2014
Reserve Bank of Australia Annual Report – 2014 Financial Statements Note 1 – Accounting Policies. ... Reserve Bank of Australia and Controlled Entity. Previous Accounting Standard. Revised Accounting Standard.
https://www.rba.gov.au/publications/annual-reports/rba/2014/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

Notes to and Forming Part of the Financials Statements

9 Aug 2023 RBA Annual Report - 2022 PDF 284KB
https://www.rba.gov.au/publications/annual-reports/rba/2022/pdf/notes.pdf