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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The Australian Financial System
7 Oct 2022
FSR
– October 2022
In 2022, five superannuation funds failed the performance test (four of which also failed in 2021), accounting for 3 per cent of financial assets.
https://www.rba.gov.au/publications/fsr/2022/oct/australian-financial-system.html
Box D: Self-managed Superannuation Funds
10 Sep 2013
FSR
– September 2013
In June 2013, SMSFs held around $500 billion in assets, accounting for almost one-third of the $1.6 trillion in total Australian superannuation industry assets, up from 9 per cent ... As is the case for other fund types, domestic equities are the most
https://www.rba.gov.au/publications/fsr/2013/sep/box-d.html
Domestic Regulatory Developments
8 Apr 2022
FSR
– April 2022
The ISSB is developing high-quality global baseline climate and sustainability disclosure standards to meet the information needs of investors, and will work in close cooperation with the International Accounting Standards
https://www.rba.gov.au/publications/fsr/2022/apr/regulatory-developments.html
Regulatory Developments
9 Oct 2020
FSR
– October 2020
Prudential authorities have also sought to mitigate some of the procyclical effects of the pandemic-induced downturn by issuing guidance on certain accounting standards, particularly the treatment of expected credit losses,
https://www.rba.gov.au/publications/fsr/2020/oct/regulatory-developments.html
Overview
10 Sep 2009
FSR
– September 2009
Key areas of focus include capital and liquidity standards, systemic risk, compensation and incentives, and accounting standards.
https://www.rba.gov.au/publications/fsr/2009/sep/overview.html
The Australian Financial System
20 Oct 2018
FSR
– October 2018
Total assets now amount to $2.7 trillion, accounting for three-quarters of the assets in the managed fund sector.
https://www.rba.gov.au/publications/fsr/2018/oct/aus-fin-sys.html
Box D: A Closer Look at the Shadow Banking System in Australia
10 Mar 2012
FSR
– March 2012
There are currently over 300 RFCs in Australia, accounting for around 5 per cent of financial system assets as at September 2011. ... Money market funds, which mainly invest in short-term debt instruments, are relatively uncommon in Australia, currently
https://www.rba.gov.au/publications/fsr/2012/mar/box-d.html
Collateralised Debt Obligations in Australia
10 Sep 2005
FSR
– September 2005
Credit exposures mostly consist of corporate debt, with bonds accounting for 55 per cent of all exposures and loans accounting for 25 per cent. ... have accounted for only 15 per cent of issuance, with overseas institutions accounting for the remainder
https://www.rba.gov.au/publications/fsr/2005/sep/collateral-debt.html
Box C: Equity Raisings and Company Gearing
10 Sep 2009
FSR
– September 2009
Those that have done so have only raised fairly small amounts, accounting for only about 15 per cent of the total value of equity issued.
https://www.rba.gov.au/publications/fsr/2009/sep/box-c.html
Financial Intermediaries
10 Sep 2006
FSR
– September 2006
An alternative measure of profitability which is less affected by the accounting changes is the return on assets; this measure suggests that the recent outcomes are broadly in line with those ... Banks' interest margins continue to be under downward
https://www.rba.gov.au/publications/fsr/2006/sep/fin-intermed.html