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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Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1984
30 Jun 1984
Annual Report
Except where otherwise stated, the statements are prepared on the historical cost basis of accounting. ... A number of changes in accounting practices have operated from 1 July 1983 directed at bringing all realised gains and losses into the profit and
https://www.rba.gov.au/publications/annual-reports/rba/1984/fin-statements/note-1.html
Note 1 | Financial Statements
31 Aug 2007
RBA Annual Report
– 2007
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF 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/2007/fin-statements/note-1.html
The Operation of the Interchange Standards: Conclusions Paper
31 May 2019
PDF
747KB
3. Accounting Basis 6. Box B: Applying Accrual Accounting Concepts to the Calculation of Net Compensation 9. ... website.3 Appendix B contains commentary on the application of accruals accounting to the calculation of net compensation.
https://www.rba.gov.au/payments-and-infrastructure/review-of-card-payments-regulation/pdf/conclusions-paper-the-operation-of-the-interchange-standards-2019-05.pdf
Note 1 | Financial Statements
28 Aug 2006
RBA Annual Report
– 2006
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... accounting profits in 2004/05 were $13 million higher than under previous standards; and.
https://www.rba.gov.au/publications/annual-reports/rba/2006/fin-statements/note-1.html
Reserve Bank of Australia Annual Report 2021 - Financial Statements
29 Sep 2022
RBA Annual Report
2021
PDF
480KB
https://www.rba.gov.au/publications/annual-reports/rba/2021/pdf/financial-statements.pdf
Note 1 | Financial Statements
20 Aug 2009
RBA Annual Report
– 2009
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... Elections as to the accounting treatment under AIFRS made by the RBA are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2009/fin-statements/note-1.html
Reserve Bank of Australia Annual Report 2021
29 Sep 2022
RBA Annual Report
2021
PDF
6721KB
https://www.rba.gov.au/publications/annual-reports/rba/2021/pdf/2021-report.pdf
Note 1 | Financial Statements
4 Sep 2008
RBA Annual Report
– 2008
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF 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/2008/fin-statements/note-1.html
Note 1 | Financial Statements
30 Jun 1997
RBA Annual Report
– 1997
As from 1 July 1996, the Bank changed its accounting policy for such agreements. ... The balance sheet at 30 June 1996 has been restated to reflect the change in accounting policy.
https://www.rba.gov.au/publications/annual-reports/rba/1997/fin-statements/note-1.html
RITS regulations
21 Nov 2023
PDF
1234KB
RITS REGULATIONS. RITS REGULATIONS. Issued 6 November 2023 — Effective 20 November 2023 page i. CONTENTS. 1. DEFINITIONS AND INTERPRETATION 1. 2. EFFECT OF REGULATIONS AND MEMBERSHIP AGREEMENTS 10. 3. INTERFACE BETWEEN MEMBERS AND THE RBA AND THE
https://www.rba.gov.au/payments-and-infrastructure/rits/user-doc/pdf/regulations.pdf