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.
Search Results
Box C: Interest Rate Risk in the Australian Financial System
10 Apr 2018
FSR
– April 2018
Economic value takes into account the net present value of assets, liabilities and off-balance sheet items, and differs from accounting value that may use other valuation measures (for example, amortised ... cost). The economic value and accounting value
https://www.rba.gov.au/publications/fsr/2018/apr/box-c.html
The Global and Macro-financial Environment
22 Mar 2024
FSR
– March 2024
The Global and Macro-financial Environment | Financial Stability Review – March 2024
https://www.rba.gov.au/publications/fsr/2024/mar/the-global-and-macro-financial-environment.html
5.4 Focus Topic: Interest Rate Risk
6 Oct 2023
FSR
– October 2023
5.4 Focus Topic: Interest Rate Risk | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-interest-rate-risk.html
Developments in the Financial System Infrastructure
10 Sep 2004
FSR
– September 2004
Accounting standards measure the economic value of a bank as a going concern, with capital treated as the difference between assets and liabilities. ... Like other regulators, APRA is giving very careful consideration to the reconciliation of prudential
https://www.rba.gov.au/publications/fsr/2004/sep/dev-fin-sys-infra.html
Box D: Stress Testing at the Reserve Bank
20 Oct 2017
FSR
– October 2017
The Reserve Bank model primarily relies on behavioural rules and accounting identities to generate projections of bank profitability and capital from a scenario (Table D1). ... Accounting identity. Behavioural rule. Credit losses. Net interest income.
https://www.rba.gov.au/publications/fsr/2017/oct/box-d.html
The Global Financial Environment
8 Oct 2021
FSR
– October 2021
Transitional arrangements for the capital impact of new credit loss accounting standards will also start to phase out in 2022.
https://www.rba.gov.au/publications/fsr/2021/oct/global-financial-environment.html
The Global Financial Environment
9 Oct 2020
FSR
– October 2020
on how banks should approach the accounting issue of provisioning against future losses in a time of considerable uncertainty. ... US banks have increased provisions by more than banks in other large advanced economies, including Australia, in part
https://www.rba.gov.au/publications/fsr/2020/oct/global-financial-environment.html
5.3 Focus Topic: Indicators of Household Financial Stress
6 Oct 2023
FSR
– October 2023
5.3 Focus Topic: Indicators of Household Financial Stress | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-indicators-of-household-financial-stress.html
Box B: Housing Price Falls and Negative Equity
12 Apr 2019
FSR
– April 2019
However, these surveys are likely to be an overestimate for a number of reasons; for instance, by not accounting for offset account balances.
https://www.rba.gov.au/publications/fsr/2019/apr/box-b.html
The Global Financial Environment
8 Apr 2022
FSR
– April 2022
Direct financial linkages between Russia and other EMEs are minimal, with foreign banking claims on Russia accounting for less than 0.1 per cent of EMEs' banking assets. ... Stress in the property development sector has had a limited effect on the
https://www.rba.gov.au/publications/fsr/2022/apr/global-financial-environment.html