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
22 Feb 2001
Bulletin
PDF
33KB
As aresult, the cash-flow measure shows a muchlarger increase in the mid 1970s than doesthe accrual measure. ... nominal interest ratesthat has accompanied the fall in inflation hasseen the accrual measure of seigniorage fallin the 1990s.
https://www.rba.gov.au/publications/bulletin/1997/jul/pdf/bu-0797-1.pdf
Funding the Australian Resources Investment Boom
20 Mar 2013
Bulletin
PDF
1504KB
Reserve Bank of Australia Bulletin March 2013
https://www.rba.gov.au/publications/bulletin/2013/mar/pdf/bu-0313-6.pdf
Australian Corporates' Sources and Use of Funds
9 Oct 2009
Bulletin
PDF
205KB
Reserve Bank of Australia Bulletin October 2009
https://www.rba.gov.au/publications/bulletin/2009/oct/pdf/bu-1009-1.pdf
Trends in Australian Corporate Financing
16 Dec 2015
Bulletin
December Quarter 2015
PDF
356KB
https://www.rba.gov.au/publications/bulletin/2015/dec/pdf/bu-1215-4.pdf
Some Current Issues in Banking
12 Nov 2002
Bulletin
PDF
85KB
accounting for about three-quarters andtwo-thirds respectively of all debt financeprovided to those sectors. ... Estimated interest forgone onnon-accrual and restructured loans is added to average interest receivedto calculate the gross spread figure.
https://www.rba.gov.au/publications/bulletin/1994/jun/pdf/bu-0694-2.pdf
Demography and Financial Markets
16 Oct 2006
Bulletin
PDF
57KB
Reserve Bank of Australia Bulletin October 2006
https://www.rba.gov.au/publications/bulletin/2006/oct/pdf/bu-1006-1.pdf
Bulletin June Quarter 2020
24 Jun 2020
Bulletin
- June 2020
PDF
5409KB
https://www.rba.gov.au/publications/bulletin/2020/jun/pdf/bulletin-2020-06.pdf
Statement on Monetary Policy
17 Aug 2005
Bulletin
PDF
913KB
Reserve Bank of Australia Bulletin August 2005
https://www.rba.gov.au/publications/bulletin/2005/aug/pdf/bu-0805-1.pdf
Statement on Monetary Policy
14 Aug 2006
Bulletin
PDF
451KB
Reserve Bank of Australia Bulletin August 2006
https://www.rba.gov.au/publications/bulletin/2006/aug/pdf/bu-0806-2.pdf
Statement on Monetary Policy
13 Aug 2004
Bulletin
PDF
772KB
August 2004Reserve Bank of Australia Bulletin. 1. Statement onMonetary Policy. Economic developments over recentmonths point to continued good growth ofthe Australian economy. The global upswinghas maintained its momentum since the earlypart of the
https://www.rba.gov.au/publications/bulletin/2004/aug/pdf/bu-0804-1.pdf