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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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Attachment 3 | Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform June 2012 | Consultations

8 Jun 2012 Consultations
Access Providers. must use data on eligible costs drawn from accounting records prepared in accordance with generally accepted accounting principles and Australian equivalents to International Financial Reporting Standards.
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/attachment-3.html

Attachment 2 | Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform June 2012 | Consultations

8 Jun 2012 Consultations
12. Data on eligible costs must be drawn from accounting records of the nominated EFTPOS acquirers, prepared in accordance with generally accepted accounting principles and Australian equivalents to International Financial Reporting
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/attachment-2.html

The Current Payments Landscape | Results of the Reserve Bank of Australia's 2010 Consumer Payments Use Study June 2011 | Consultations

7 Jun 2011 Consultations
Card-based payments made up the bulk of the remainder, accounting for around one-third of the total number and value of payments. ... Internet and phone payments are the next most popular payment channels, together accounting for around one-tenth of the
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/results/current-payments-landscape.html

Key Features of Repo CCPs | Central Clearing of Repos in Australia: A Consultation Paper | Consultations

6 Mar 2015 Consultations
Similarly, the calculation of repo exposures in the BCBS leverage ratio framework is more favourable for exposures to qualifying CCPs; bilateral exposures are measured with no recognition of accounting netting, while
https://www.rba.gov.au/publications/consultations/201503-central-clearing-of-repos-in-australia/key-features-repo-ccp.html

Objectives of an Efficient Payments System | Strategic Review of Innovation in the Payments System: Issues for Consultation June 2011 |…

7 Jun 2011 Consultations
Key examples are the capacity of payment systems to carry additional information relevant to the payment and the ability of payment messages to be easily integrated with accounting and other business
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/issues/objectives-efficient.html

OTC Derivatives Markets in Australia | Central Clearing of OTC Derivatives in Australia June 2011 | Consultations

7 Jun 2011 Consultations
Overall market turnover activity is quite highly concentrated, with the top eight dealers in each market segment generally accounting for 90 per cent or more of total turnover.
https://www.rba.gov.au/publications/consultations/201106-otc-derivatives/otc-derivatives-markets-australia.html

Introduction | Proposed Variation to the MasterCard and Visa Access Regimes: Consultation Document December 2013 | Consultations

6 Dec 2013 Consultations
acquirers. Card acquiring is providing a merchant with facilities to accept card payments, accounting to the merchant for the proceeds of card transactions and clearing and settling the resulting obligations with
https://www.rba.gov.au/publications/consultations/20131206-prop-variations-to-mc-visa-access-regimes/introduction.html