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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International Comparisons | International Comparisons of Bank Margins – August 1994 | Bank Fees and Margins | Submissions
1 Aug 1994
Submissions
Another issue in compiling comparable data is the effect of differences in accounting conventions among countries. ... GAAP. Unfortunately it is not possible to rework the data published by banks according to a common accounting standard.
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/internationall-comparisons.html
Commonwealth of Australia: In the Australian Competition Tribunal – April 2004 | Payments System | Submissions
13 Jun 2023
Submissions
For example, Woolworths notes that:. “Rather than installing costly bank owned stand alone terminals Woolworths realised that it could speed up transaction time, streamline the transaction accounting process, and reduce costs
https://www.rba.gov.au/publications/submissions/payments-system/au-competition-tribunal/index.html
Background on the Australian Listed Equity Market | Financial Sector | Submissions
17 Sep 2021
Submissions
Graph 3. By sector, financial corporation and resource stocks are the largest categories of the Australian Stock Exchange (ASX), currently accounting for around 30 per cent and 20 per cent of ... Graph 10. The price-to-book ratio is a valuation
https://www.rba.gov.au/publications/submissions/financial-sector/background-on-the-australian-listed-equity-market-2021-09/index.html
List of tables | Submission to the Productivity Commission Inquiry on First Home Ownership – November 2003 | Housing and Housing Finance |…
1 Nov 2003
Submissions
2]. Canada. 4%. (declining balance). 20%. (declining balance). Rental property buildings can be depreciated on an accrual basis using the declining balance method. ... 4. As in Australia, rental property buildings can be depreciated on an accrual basis
https://www.rba.gov.au/publications/submissions/housing-and-housing-finance/inquiry-productivity-commission-on-first-home/tables.html
Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates-Credit Cards as Payment Instruments
9 Mar 2023
Submissions
They are now the most frequently used non-cash payment method, accounting for around two-thirds of the number of non-cash payments in Australia in 2014/15 (though only around
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-matters-relating-to-credit-card-interest-rates-2015-08/credit-cards-as-payment-instruments.html
Submission to the Inquiry into the Prudential Regulation of Investment in Australia's Export Industries – March 2021
23 Mar 2021
Submissions
Submission to the Inquiry into the Prudential Regulation of Investment in Australia's Export Industries - 23 March 2021
https://www.rba.gov.au/publications/submissions/economic-activity/submission-inquiry-into-prudential-regulation-of-investment-in-australias-export-industries/
Submission to the Inquiry into Access of Small Business to Finance – March 2010 | Financial Sector | Submissions
24 Mar 2010
Submissions
Lending fees ’ those on loans and bank bill facilities ’ accounted for about half of total fees on businesses, with merchant service fees and fees on deposit accounts accounting for most of
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-of-small-business-to-finance-2010/
Appendix A: Trends in the Australian Financial System | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector |…
6 Sep 1996
Submissions
As is evident referring back to Table A1, banks now dominate the intermediation sector to an extent not seen since the 1950s and 1960s, accounting for almost 80 per cent of ... Nonetheless, they remain a significant presence as the largest of the
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/appendix-a.html
Interest Margins and Spreads | Submission to the Inquiry into Competition within the Australian Banking Sector – November 2010 | Financial…
30 Nov 2010
Submissions
Increased loan impairments have reduced net interest margins through the loss of interest on non-accrual items.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-within-australian-banking-sector-2010/interest-margins.html
SACE Subject Consultation – Economics Renewal – July 2018 | Education | Submissions
1 Jul 2018
Submissions
Furthermore, Year 12 students would be expected to grasp this content having only been exposed to 5-week blocks of economics, business and accounting, intermittently during Years 7-10.
https://www.rba.gov.au/publications/submissions/other/sace-subject-consultation-economics-renewal-july-2018/