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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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SACE Subject Consultation – Economics Renewal

3 Feb 2020 Submissions PDF 2519KB
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/pdf/sace-subject-consultation-economics-renewal-july-2018.pdf

Developments and Innovation in the Payments System | Submission to the Financial System Inquiry – March 2014 | Financial Sector |…

1 Mar 2014 Submissions
property settlements). Even though their use has declined, cheques still play an important role in the payments system; while now accounting for only 2 per cent of the total number of ... This reflected the fact that cash remained the predominant payment
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/developments-and-innovation.html

Submission to the Inquiry into the Post-Global Financial Crisis Banking Sector (May 2012)

1 Jun 2012 Submissions PDF 1243KB
Senate Economics References Committee
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-post-gfc-banking-sector-2012/pdf/inquiry-post-gfc-banking-sector-2012.pdf

Sectoral Trends in Funding Patterns in the Australian Economy | Submission to the Financial System Inquiry – March 2014 | Financial Sector…

1 Mar 2014 Submissions
2006). The decline in gross mixed income reflects a general trend by the unincorporated sector towards incorporation, which, in national accounting terms, has shifted profits from the household sector to the ... The latter partly reflects banks
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/sectoral-trends-in-funding-patterns.html

The Role of the Financial Sector | Submission to the Financial System Inquiry – March 2014 | Financial Sector | Submissions

1 Mar 2014 Submissions
Accurate accounting: together with a legal system that enforces property rights, prudent measurement is vital in enabling depositors, shareholders and investors to be paid what they are entitled to.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/role-of-financial-sector.html

Submission to the Inquiry into the Reserve Bank Amendment (Australian Reconstruction and Development Board) Bill 2013

13 Feb 2014 Submissions PDF 188KB
Senate Economics Legislation Committee
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-rba-amendment-australian-reconstruction-development-board-bill-2013/pdf/inquiry-rba-amendment-australian-reconstruction-development-board-bill-2013.pdf

Appendix A: – The Canadian Securitisation Market | Submission to the Inquiry into Competition in the Banking and Non-Banking Sectors – July …

10 Jul 2008 Submissions
Since the introduction of CHT, the share of outstanding mortgages in Canada that are funded by RMBS has doubled to 20 per cent, with NHA-MBS more than accounting for this
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-in-banking-and-non-banking-sector/appendix-a.html

Competition and Consumer Regulation | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector | Submissions

6 Sep 1996 Submissions
Within the RBA's structure, banking, registry and settlement and cash services are organised and managed separately; accounting systems are structured so as to facilitate separate reporting of the full costs
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/competition-and-consumer-regulation.html

Submission to the Financial System Inquiry - 6 September 1996 (Published as Occasional Paper No. 14)

25 Jul 2013 Submissions PDF 604KB
RESERVE BANKOF AUSTRALIA. Submission to theFinancial System. Inquiry. 6 September 1996. Published as Occasional Paper No. 14. Contact Person. To obtain copies of this Submission or to seek further informationplease contact the Manager, Media Office:.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/pdf/financial-system-inquiry-1996.pdf

Submission to the Inquiry into access for Small and Medium Business to Finance

7 Feb 2011 Submissions PDF 117KB
Access for Small and Medium Business to Finance
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-for-small-and-medium-business-to-finance-2011/pdf/inquiry-access-for-small-and-medium-business-to-finance-2011.pdf