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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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
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
Note 14 – Superannuation Funds
21 Oct 2021
RBA Annual Report
– 2021
Defined benefit accrual for current members ceased on 30 June 2018. From that date, current and new staff have been offered defined contribution arrangements in a separate fund. ... Accounting valuation. For financial statement purposes, disclosures
https://www.rba.gov.au/publications/annual-reports/rba/2021/financial-statements/note-14.html
Note 14 – Superannuation Funds
17 Oct 2019
RBA Annual Report
– 2019
Defined benefit accrual for current members ceased on 30 June 2018. ... The balancing payment is expected to be made in 2019/20. Accounting valuation.
https://www.rba.gov.au/publications/annual-reports/rba/2019/financial-statements/note-14.html
Note 14 – Superannuation Funds
12 Apr 2020
RBA Annual Report
– 2020
Defined benefit accrual for current members ceased on 30 June 2018. ... Accounting valuation. For financial statement purposes, disclosures required by AASB 119 are provided only for RB Super, as the UK Pension Scheme is not material.
https://www.rba.gov.au/publications/annual-reports/rba/2020/financial-statements/note-14.html
Note 14 – Superannuation Funds | Financial Statements
20 Sep 2018
RBA Annual Report
– 2018
Defined benefit accrual for current members ceased on 30 June 2018. ... Accounting valuation. For financial statement purposes, the financial positions of RB Super and the UK Pension Scheme are valued in accordance with AASB 119.
https://www.rba.gov.au/publications/annual-reports/rba/2018/financial-statements/note-14.html
Note 1 | Financial Statements
10 Sep 2012
RBA Annual Report
– 2012
Elections as to the accounting treatment under AAS made by the Bank are noted appropriately. ... series would not be presented for redemption – and the gains were included in accounting profits.
https://www.rba.gov.au/publications/annual-reports/rba/2012/fin-statements/note-1.html
Retail Payments Regulation and Policy Issues
15 Oct 2020
PSB Annual Report
– 2020
require the use of accrual accounting in determining net compensation. clarify the definitions of various elements of net compensation, and.
https://www.rba.gov.au/publications/annual-reports/psb/2020/retail-payments-regulation-and-policy-issues.html
Diversity Initiatives and Profile
10 Sep 2012
Equity & Diversity Annual Report
– 2012
Equity & Diversity Annual Report 2012-Diversity Initiatives and Profile
https://www.rba.gov.au/publications/annual-reports/ead/2012/diversity-profile.html