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 C: Fiscal Policy and Economic Activity
11 Aug 2015
SMP
– August 2015
The projections also depend on whether the flows are measured using cash or accrual accounting principles. ... Broadly speaking, accrual measures record when commitments between two parties are created, whereas cash measures record when payments are
https://www.rba.gov.au/publications/smp/2015/aug/box-c-fiscal-policy-and-aconomic-activity.html
Developments in the Financial System Infrastructure
10 Mar 2004
FSR
– March 2004
Considerable work is being done by the International Accounting Standards Board to develop a comprehensive set of International Financial Reporting Standards. ... The International Accounting Standards Board has since proposed amendments allowing
https://www.rba.gov.au/publications/fsr/2004/mar/dev-sys-infra.html
List of tables
10 Mar 2004
FSR
– March 2004
a) Includes non-accrual loans, restructured loans and loans more than 90 days in arrears.
https://www.rba.gov.au/publications/fsr/2004/mar/tables.html
Box C: Foreign-owned Banks in Australia
10 Mar 2007
FSR
– March 2007
Despite this restriction, foreign banks did participate in the Australian financial system, mainly through wholly owned or part-owned merchant banks, with the merchant banking sector accounting for around ... In personal lending, foreign-owned banks are
https://www.rba.gov.au/publications/fsr/2007/mar/box-c.html
List of tables
10 Mar 2012
FSR
– March 2012
ratio, after accounting for losses on sovereign exposures.
https://www.rba.gov.au/publications/fsr/2012/mar/tables.html
Inflation
10 Nov 2023
SMP
– November 2023
Inflation | Statement on Monetary Policy – November 2023
https://www.rba.gov.au/publications/smp/2023/nov/inflation.html
Resilience of Australian Households and Businesses
6 Oct 2023
FSR
– October 2023
Resilience of Australian Households and Businesses | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/household-business-finances-in-australia.html
Box A: International Financial Reporting Standards
10 Sep 2006
FSR
– September 2006
The implementation of new accounting standards is, nonetheless, raising some challenging issues for financial analysts and regulators. ... From a regulatory perspective, the Australian Prudential Regulation Authority (APRA) has generally sought to align
https://www.rba.gov.au/publications/fsr/2006/sep/box-a.html
Box B: Iron Ore and Coal Cost Curves
10 Aug 2014
SMP
– August 2014
As noted before, there is some error in the measurement of the level of the cost curves, but even accounting for some omitted costs, at the current spot prices of around
https://www.rba.gov.au/publications/smp/2014/aug/box-b.html
Box C: Recent Trends in Hybrid Issuance
10 Nov 2012
SMP
– November 2012
Accounting for the redemption of existing hybrids, the issuing banks have raised $2.9 billion in net new Tier 1 capital, which is equivalent to 0.3 per cent of their ... This requirement only applies if the security is classified as a liability under
https://www.rba.gov.au/publications/smp/2012/nov/box-c.html