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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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4 May 2021 | Minutes of the Monetary Policy Meeting of the Board

18 May 2021 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 4 May 2021
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2021/2021-05-04.html

Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates-Credit Cards as Payment Instruments

8 May 2024 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

6 November 2012 | Minutes of the Monetary Policy Meeting of the Board

20 Nov 2012 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 6 November 2012
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2012/06112012.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

4 November 2014 | Minutes of the Monetary Policy Meeting of the Board

18 Nov 2014 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 4 November 2014
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2014/04112014.html

4 September 2018 | Minutes of the Monetary Policy Meeting of the Board

18 Sep 2018 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 4 September 2018
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2018/2018-09-04.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

2 April 2019 | Minutes of the Monetary Policy Meeting of the Board

2 Apr 2019 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 2 April 2019
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2019/2019-04-02.html

3 November 2015 | Minutes of Monetary Policy Meeting of the Board

17 Nov 2015 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 3 November 2015
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2015/2015-11-03.html

Submission to the Financial System Inquiry March 2014

10 Nov 2017 Submissions PDF 3041KB
Financial System Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/pdf/financial-system-inquiry-2014-03.pdf