Search: accrual accounting

Sort by: Date Relevance
3140 of 1,682 search results for 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.

Search Results

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

Other Retail Payments Developments

2 Oct 2013 PSB Annual Report – 2013
However, the rate of points accrual is generally not as generous as credit card rewards programs. ... In contrast, fraud relating to cheque, eftpos and ATM withdrawals from deposit accounts increased somewhat in 2012, but remains low by comparison, in
https://www.rba.gov.au/publications/annual-reports/psb/2013/other-ret-pay-dev.html

Funding the Australian Resources Investment Boom

22 Mar 2013 Bulletin – March 2013
Ivailo Arsov, Ben Shanahan and Thomas Williams
Investment by the Australian resources sector has risen steadily since the early 2000s to be at record levels. Most of the investment has been made by publicly listed companies, with contributions split evenly between Australian and foreign listed
https://www.rba.gov.au/publications/bulletin/2013/mar/6.html

Note 1 | Financial Statements

10 Sep 2012 RBA Annual Report – 2012
Elections as to the accounting treatment under AAS made by the Bank are noted appropriately. ... series would not be presented for redemption – and the gains were included in accounting profits.
https://www.rba.gov.au/publications/annual-reports/rba/2012/fin-statements/note-1.html

Diversity Initiatives and Profile

10 Sep 2012 Equity & Diversity Annual Report – 2012
Equity & Diversity Annual Report 2012-Diversity Initiatives and Profile
https://www.rba.gov.au/publications/annual-reports/ead/2012/diversity-profile.html

Note 1 – Accounting Policies | Financial Statements

29 Aug 2011 RBA Annual Report – 2011
Reserve Bank of Australia Annual Report – 2011 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/2011/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

Panel Discussion on Financial Stability: Ten Questions and about Seven Answers | Conference – 2010

9 Feb 2010 Conferences
First, such institutions hold assets that are carried mainly on the books on an accrual basis. ... It was noted, however, that international accounting standards required modification given that they are currently inconsistent with such provisioning
https://www.rba.gov.au/publications/confs/2010/caruana-disc.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 | Financial Statements

20 Aug 2009 RBA Annual Report – 2009
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... Elections as to the accounting treatment under AIFRS made by the RBA are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2009/fin-statements/note-1.html