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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Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications
6 Apr 2023
FSR
– April 2023
Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-a-recent-international-bank-failures-causes-regulatory-responses-and-implications.html
Household and Business Finances
20 Oct 2015
FSR
– October 2015
Foreign buyers have become more prominent, directly accounting for around one-third of purchases during the past two years.
https://www.rba.gov.au/publications/fsr/2015/oct/household-business-finances.html
The Australian Financial System
10 Sep 2007
FSR
– September 2007
In contrast, the largest banks make relatively little use of securitisation markets, with the securitised loans of these banks accounting for just 7 per cent of their housing loans outstanding (although ... changes to accounting standards is likely to
https://www.rba.gov.au/publications/fsr/2007/sep/aus-fin-sys.html
Household and Business Balance Sheets
10 Sep 2012
FSR
– September 2012
As noted earlier, banks have large exposures to the commercial property market (including developers of residential property), with lending to that sector accounting for about one-third of their business loans
https://www.rba.gov.au/publications/fsr/2012/sep/house-bus-bal-sheet.html
The Australian Financial System
10 Sep 2008
FSR
– September 2008
adjusting for changes in accounting standards, is around the average of the past decade (Graph 18). ... ratio has been significantly offset by accounting changes associated with the introduction of IFRS and changes to the definition of regulatory capital
https://www.rba.gov.au/publications/fsr/2008/sep/aus-fin-sys.html
The Australian Financial System
21 Apr 2017
FSR
– April 2017
Lending by foreign-owned banks operating in Australia has continued to increase, with lending by banks headquartered in Asia accounting for almost all of this growth. ... Total assets amount to over $2 trillion, accounting for three-quarters of the
https://www.rba.gov.au/publications/fsr/2017/apr/aus-fin-sys.html
The Australian Financial System
10 Mar 2008
FSR
– March 2008
The largest banks, however, make relatively little use of securitisation, with their outstanding securitised loans accounting for only around 6 per cent of total housing loans outstanding. ... The vast majority of non-conforming loans are provided by
https://www.rba.gov.au/publications/fsr/2008/mar/aus-fin-sys.html
Box A: Developments in the US Sub-prime Mortgage Market
10 Mar 2007
FSR
– March 2007
There has been rapid growth in US sub-prime lending since 2003, with these loans accounting for around one fifth of mortgage originations in 2006 and an estimated 15 per cent
https://www.rba.gov.au/publications/fsr/2007/mar/box-a.html
The Structure of the Australian Financial System
10 Mar 2006
FSR
– March 2006
There are also 39 foreign-owned banks operating in Australia, collectively accounting for 20 per cent of domestic banking system assets. ... The general insurance industry has assets of around $100 billion, accounting for about 4 per cent of domestic
https://www.rba.gov.au/publications/fsr/2006/mar/struct-aus-fin-sys.html
The Global Financial Environment
10 Sep 2010
FSR
– September 2010
have repaid the US Treasury in full, accounting for around 72 per cent of the total amount extended under this package.
https://www.rba.gov.au/publications/fsr/2010/sep/global-fin-env.html