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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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
OTC Derivatives Markets in Australia | Central Clearing of OTC Derivatives in Australia June 2011 | Consultations
7 Jun 2011
Consultations
Overall market turnover activity is quite highly concentrated, with the top eight dealers in each market segment generally accounting for 90 per cent or more of total turnover.
https://www.rba.gov.au/publications/consultations/201106-otc-derivatives/otc-derivatives-markets-australia.html
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 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
Strategic Review of Innovation in the Payments System: Issues for Consultation - June 2011
30 Jun 2011
Consultations
PDF
1163KB
Strategic Review of Innovation in the Payments System
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/issues/pdf/201106-strategic-review-innovation-issues.pdf
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