Search: accrual accounting

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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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The Role of Disclosure in Bank Supervision

29 Nov 1996 Speech
Brian Gray
Speech by Brian Gray to the Seventh Melbourne Money & Finance Conference, Ballarat, Victoria
https://www.rba.gov.au/speeches/1996/sp-so-291196.html

Our People

12 Apr 2020 RBA Annual Report – 2020
equivalent). Notes. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary earned while working plus annual leave accrued. ... Notes. The ‘Base Salary’ column is prepared on an accrual basis and includes gross salary
https://www.rba.gov.au/publications/annual-reports/rba/2020/our-people.html

Accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1982

30 Jun 1982 Annual Report
Note 1 Accounting policies. The financial statements have been based on the forms prescribed by the Reserve Bank regulations, supplemented by additional information including notes which form part of those statements. ... Except where otherwise stated,
https://www.rba.gov.au/publications/annual-reports/rba/1982/fin-statements/note-1.html

Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1984

30 Jun 1984 Annual Report
Except where otherwise stated, the statements are prepared on the historical cost basis of accounting. ... A number of changes in accounting practices have operated from 1 July 1983 directed at bringing all realised gains and losses into the profit and
https://www.rba.gov.au/publications/annual-reports/rba/1984/fin-statements/note-1.html

Note 1 | Financial Statements

8 Sep 2005 RBA Annual Report – 2005
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... and UK Pension Scheme; the counterpart to this asset is a new accounting reserve.
https://www.rba.gov.au/publications/annual-reports/rba/2005/fin-statements/note-1.html

Statement on Monetary Policy

10 Aug 2002 Bulletin – August 2002
While all this was taking place, there was growing concern over the quality of corporate governance and accounting in the US. ... Equity market weakness, the reassessment of the strength of the US economy, fears of terrorism, and concerns over corporate
https://www.rba.gov.au/publications/bulletin/2002/aug/1.html

Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1983

30 Jun 1983 Annual Report
Note 1 Accounting policies. The financial statements have been based on the forms prescribed by the Reserve Bank regulations, supplemented by additional information including notes which form part of those statements. ... Except where otherwise stated,
https://www.rba.gov.au/publications/annual-reports/rba/1983/fin-statements/note-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

Note 1 | Financial Statements

28 Aug 2006 RBA Annual Report – 2006
Reserve Bank of Australia and Controlled Entities. Note 1 SUMMARY OF ACCOUNTING POLICIES. ... accounting profits in 2004/05 were $13 million higher than under previous standards; and.
https://www.rba.gov.au/publications/annual-reports/rba/2006/fin-statements/note-1.html

Statement on Monetary Policy

10 Aug 2005 Bulletin – August 2005
Statement on Monetary Policy-August 2005
https://www.rba.gov.au/publications/bulletin/2005/aug/1.html