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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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Note 1 – Accounting Policies

12 Apr 2020 RBA Annual Report – 2020
Reserve Bank of Australia Annual Report – 2020 Financial Statements Note 1 – Accounting Policies. ... The RBA has adopted accounting standard AASB 16 using the modified retrospective approach with effect from 1 July 2019.
https://www.rba.gov.au/publications/annual-reports/rba/2020/financial-statements/note-1.html

The Australian Economic ‘Miracle’: A View from the North | Conference – 2000

24 Jul 2000 Conferences
Charles Bean
Certainly current fiscal innovations such as Charter for Budget Honesty (1998) and the adoption of accruals accounting are likely to help by increasing the transparency of fiscal policy and make it ... However, the Charter for Budget Honesty and accruals
https://www.rba.gov.au/publications/confs/2000/bean.html

Note 1 – Accounting Policies | Financial Statements

20 Sep 2018 RBA Annual Report – 2018
Reserve Bank of Australia Annual Report – 2018 Financial Statements Note 1 – Accounting Policies. ... These financial statements for the year ended 30 June 2018 are a general purpose financial report prepared under Australian Accounting Standards (AAS
https://www.rba.gov.au/publications/annual-reports/rba/2018/financial-statements/note-1.html

Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1992

30 Jun 1992 Annual Report
Reserve Bank of Australia Annual Report – 1992 Financial Statements Summary of Accounting Policies. ... Australian Accounting Standards are followed to the extent that they do not conflict with the Reserve Bank Act and are relevant to a central bank.
https://www.rba.gov.au/publications/annual-reports/rba/1992/fin-statements/note-1.html

Trends in Australian Corporate Financing

17 Dec 2015 Bulletin – December 2015
Ashley Fang, Mitch Kosev and David Wakeling
The aggregate funding behaviour of the Australian non-financial corporate sector has been fairly steady over the period since the global financial crisis. However, this masks the quite divergent experiences of the resources and non-resources sectors.
https://www.rba.gov.au/publications/bulletin/2015/dec/4.html

Note 1 – Summary of Accounting Policies | Financial Statements

24 Aug 2001 RBA Annual Report – 2001
Reserve Bank of Australia Annual Report – 2001 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2001/fin-statements/note-1.html

Note 1 – Accounting Policies

17 Oct 2019 RBA Annual Report – 2019
Reserve Bank of Australia Annual Report – 2019 Financial Statements Note 1 – Accounting Policies. ... These financial statements for the year ended 30 June 2019 are a general purpose financial report prepared under Australian Accounting Standards (AAS
https://www.rba.gov.au/publications/annual-reports/rba/2019/financial-statements/note-1.html

RBA Australian Corporates' Sources and Uses of Funds

10 Oct 2009 Bulletin – October 2009
Susan Black, Joshua Kirkwood and Shah Shah Idil
While cash profits tend to be correlated with accounting profits, they can differ significantly at times. ... This is because accounting profits are prepared on the basis of the accrual method, whereby revenues are recorded when they are earned and
https://www.rba.gov.au/publications/bulletin/2009/oct/1.html

Note 1 – Accounting Policies | Financial Statements

16 Oct 2015 RBA Annual Report – 2015
Reserve Bank of Australia Annual Report – 2015 Financial Statements Note 1 – Accounting Policies. ... The RBA has accounted for these matters in accordance with the relevant accounting standards.
https://www.rba.gov.au/publications/annual-reports/rba/2015/fin-statements/note-1.html

Appendix C: Adjusting Capital Expenditure Data for Leasing

1 Apr 1987 RDP 8704
Jeffrey Carmichael and Nigel Dews
The national accounts only includes gross fixed capital expenditure on an accruals basis (i.e. ... to line up with the national accounts exactly due to cancellations and lags between commitment and accrual.
https://www.rba.gov.au/publications/rdp/1987/8704/appendix-c.html