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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Measuring Profits from Currency Issue
10 Jul 1997
Bulletin
– July 1997
As a result, the cash-flow measure shows a much larger increase in the mid 1970s than does the accrual measure. ... Similarly, the decline in nominal interest rates that has accompanied the fall in inflation has seen the accrual measure of seigniorage
https://www.rba.gov.au/publications/bulletin/1997/jul/1.html
Note 1 – Accounting Policies | Financial Statements
16 Oct 2013
RBA Annual Report
– 2013
Reserve Bank of Australia Annual Report – 2013 Financial Statements Note 1 – Accounting Policies. ... AASB 119 – Employee Benefits and AASB 2011–10 – Amendments to Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2013/fin-statements/note-1.html
Note 1 – Accounting Policies | Financial Statements
25 Oct 2010
RBA Annual Report
– 2010
Reserve Bank of Australia Annual Report – 2010 Financial Statements Note 1 – Accounting Policies. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2010/fin-statements/note-1.html
Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1991
30 Jun 1991
Annual Report
Reserve Bank of Australia Annual Report – 1991 Financial Statements Summary of accounting policies. ... See Note 1(e).) Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1991/fin-statements/note-1.html
Note 1 – Accounting Policies | Financial Statements
25 Sep 2017
RBA Annual Report
– 2017
Reserve Bank of Australia Annual Report – 2017 Financial Statements Note 1 – Accounting Policies. ... Australian Accounting Standards Board, in accordance with the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR)
https://www.rba.gov.au/publications/annual-reports/rba/2017/financial-statements/note-1.html
Notes to and Forming Part of the Financial Statements | Financial Statements
9 Mar 2023
RBA Annual Report
– 1989
See Note 3.) Revenue and expenses are brought to account on an accrual basis. ... This practice differs from Australian Accounting Standards. Gains or losses realised on sale of foreign currency are taken to profit and loss.
https://www.rba.gov.au/publications/annual-reports/rba/1989/fin-statements/note-1.html
Note 1 – Accounting Policies | Financial Statements
12 Sep 2014
RBA Annual Report
– 2014
Reserve Bank of Australia Annual Report – 2014 Financial Statements Note 1 – Accounting Policies. ... Reserve Bank of Australia and Controlled Entity. Previous Accounting Standard. Revised Accounting Standard.
https://www.rba.gov.au/publications/annual-reports/rba/2014/fin-statements/note-1.html
Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1990
30 Jun 1990
Annual Report
Reserve Bank of Australia Annual Report – 1990 Financial Statements Summary of Accounting Policies. ... See Note 3.) Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1990/fin-statements/note-1.html
Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1994
30 Jun 1994
Annual Report
Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year. ... In line with current accounting standards, there is no longer a provision for major repairs and
https://www.rba.gov.au/publications/annual-reports/rba/1994/fin-statements/note-1.html
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